https://www.taxtmi.com/caselaws?id=109194 The Appellate Tribunal upheld the Commissioner (Appeals)'s decision to grant a refund of Rs. 31,35,208.82 to the appellants. The Tribunal rejected the revenue's challenge, emphasizing that the refund order had been finalized and could not be revisited. It was held that the amended Section 11-B applied to the case, and the doctrine of unjust enrichment did not bar the refund. The Tribunal relied on legal precedents to support its decision, ultimately confirming the grant of refund to the appellants. en-us Thu, 24 Oct 2002 00:00:00 +0530 Fri, 06 Apr 2012 14:26:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109194 The Appellate Tribunal upheld the Commissioner (Appeals)'s decision to grant a refund of Rs. 31,35,208.82 to the appellants. The Tribunal rejected the revenue's challenge, emphasizing that the refund order had been finalized and could not be revisited. It was held that the amended Section 11-B applied to the case, and the doctrine of unjust enrichment did not bar the refund. The Tribunal relied on legal precedents to support its decision, ultimately confirming the grant of refund to the appellants. Case-Laws Central Excise Thu, 24 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109194