https://www.taxtmi.com/caselaws?id=112305 The Tribunal upheld the original authority's decision that the refund claim was not time-barred, as the department did not challenge it. However, it found Shri Chetan Kothari incompetent to file the claim, leading to the dismissal of the appeal based on the bar of unjust enrichment. Despite arguments on refundability, the lack of authorization for Kothari to file the claim resulted in the claim being affected by unjust enrichment, supported by legal precedents and evidence. The appeal was ultimately dismissed due to the unauthorized filing of the refund claim impacting the unjust enrichment aspect. en-us Tue, 01 Jun 2004 00:00:00 +0530 Fri, 27 Apr 2012 15:41:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112305 The Tribunal upheld the original authority's decision that the refund claim was not time-barred, as the department did not challenge it. However, it found Shri Chetan Kothari incompetent to file the claim, leading to the dismissal of the appeal based on the bar of unjust enrichment. Despite arguments on refundability, the lack of authorization for Kothari to file the claim resulted in the claim being affected by unjust enrichment, supported by legal precedents and evidence. The appeal was ultimately dismissed due to the unauthorized filing of the refund claim impacting the unjust enrichment aspect. Case-Laws Customs Tue, 01 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112305