https://www.taxtmi.com/caselaws?id=105101 Unjust enrichment under Section 11B of the Central Excise Act applies to refund claims and cannot be invoked to support recovery of an erroneous refund under Section 11A. Where refund had already been sanctioned and paid, proceedings for recovery under Section 11A were confined to that recovery mechanism, and the Revenue could not rely on the Section 11B doctrine to defeat the assessee's position. The Revenue's challenge failed, and the order in favour of the assessee was affirmed. en-us Fri, 23 Apr 1999 00:00:00 +0530 Fri, 02 Mar 2012 15:10:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105101 Unjust enrichment under Section 11B of the Central Excise Act applies to refund claims and cannot be invoked to support recovery of an erroneous refund under Section 11A. Where refund had already been sanctioned and paid, proceedings for recovery under Section 11A were confined to that recovery mechanism, and the Revenue could not rely on the Section 11B doctrine to defeat the assessee's position. The Revenue's challenge failed, and the order in favour of the assessee was affirmed. Case-Laws Central Excise Fri, 23 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105101