https://www.taxtmi.com/caselaws?id=102886 A refund claim filed and disposed of under the unamended Section 11B of the Central Excises and Salt Act could not be rejected on the basis of unjust enrichment, because the provision then in force contained no such condition. The Tribunal relied on its earlier decisions and the Karnataka High Court view that unjust enrichment is an equitable doctrine available to courts, not a ground departmental authorities could invoke under the Act for such concluded claims. The 1991 amendment was not applied retrospectively to the already completed refund proceedings, and its broader effect was left open. en-us Thu, 09 Jul 1992 00:00:00 +0530 Thu, 16 Feb 2012 16:52:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102886 A refund claim filed and disposed of under the unamended Section 11B of the Central Excises and Salt Act could not be rejected on the basis of unjust enrichment, because the provision then in force contained no such condition. The Tribunal relied on its earlier decisions and the Karnataka High Court view that unjust enrichment is an equitable doctrine available to courts, not a ground departmental authorities could invoke under the Act for such concluded claims. The 1991 amendment was not applied retrospectively to the already completed refund proceedings, and its broader effect was left open. Case-Laws Central Excise Thu, 09 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102886