https://www.taxtmi.com/caselaws?id=107910 Subsequent issue of credit notes or cheques to a buyer does not remove the statutory bar of unjust enrichment under Section 11B of the Central Excise Act, 1944 where excise duty had already been collected. The Tribunal applied its earlier view that repayment of the duty amount after collection does not defeat the doctrine of unjust enrichment for refund purposes. On that basis, the common issue in the connected appeals was resolved against the assessee and the Revenue's position was accepted. en-us Wed, 27 Aug 2003 00:00:00 +0530 Tue, 27 Mar 2012 16:33:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107910 Subsequent issue of credit notes or cheques to a buyer does not remove the statutory bar of unjust enrichment under Section 11B of the Central Excise Act, 1944 where excise duty had already been collected. The Tribunal applied its earlier view that repayment of the duty amount after collection does not defeat the doctrine of unjust enrichment for refund purposes. On that basis, the common issue in the connected appeals was resolved against the assessee and the Revenue's position was accepted. Case-Laws Central Excise Wed, 27 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107910