https://www.taxtmi.com/caselaws?id=105399 A refund claim under central excise law was discussed in the context of unjust enrichment and the statutory treatment of refundable duty. The text explains that once refund eligibility is found, Section 11B(2) of the Central Excise and Salt Act, 1944 requires the authority to apply the prescribed statutory consequences, including the relevant credit mechanism where applicable, and to make a proper determination on unjust enrichment. Because the impugned orders did not reflect that mandatory scheme, the orders were set aside and the matter was remanded to the original authority for de novo consideration with all issues left open. en-us Wed, 24 Oct 2001 00:00:00 +0530 Mon, 05 Mar 2012 15:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105399 A refund claim under central excise law was discussed in the context of unjust enrichment and the statutory treatment of refundable duty. The text explains that once refund eligibility is found, Section 11B(2) of the Central Excise and Salt Act, 1944 requires the authority to apply the prescribed statutory consequences, including the relevant credit mechanism where applicable, and to make a proper determination on unjust enrichment. Because the impugned orders did not reflect that mandatory scheme, the orders were set aside and the matter was remanded to the original authority for de novo consideration with all issues left open. Case-Laws Central Excise Wed, 24 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105399