https://www.taxtmi.com/caselaws?id=101999 In refund claims under Section 11B(2) of the Central Excise Act, 1944, the question of unjust enrichment must be decided on the facts of the case after giving the claimant an opportunity to produce evidence. A direction that any admissible refund be credited to the Consumer Welfare Fund cannot stand if that factual inquiry has not been properly undertaken. On remand, the authorities must consider the assessee's evidence afresh and determine whether the refund is barred by unjust enrichment in accordance with law. en-us Tue, 19 Mar 2002 00:00:00 +0530 Mon, 13 Feb 2012 13:29:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101999 In refund claims under Section 11B(2) of the Central Excise Act, 1944, the question of unjust enrichment must be decided on the facts of the case after giving the claimant an opportunity to produce evidence. A direction that any admissible refund be credited to the Consumer Welfare Fund cannot stand if that factual inquiry has not been properly undertaken. On remand, the authorities must consider the assessee's evidence afresh and determine whether the refund is barred by unjust enrichment in accordance with law. Case-Laws Central Excise Tue, 19 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101999