https://www.taxtmi.com/caselaws?id=118749 An erroneous refund sanctioned and paid pursuant to a final appellate order was sought to be recovered by invoking Section 11A(1) of the Central Excise Act, 1944. In such recovery proceedings, the doctrine of unjust enrichment under Section 11B was held inapplicable because the issue was recovery of a paid refund, not determination of a fresh refund entitlement. The recovery order therefore could not be sustained, and the assessee succeeded on the issue. en-us Thu, 21 Jul 2005 00:00:00 +0530 Thu, 05 Jul 2012 14:41:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118749 An erroneous refund sanctioned and paid pursuant to a final appellate order was sought to be recovered by invoking Section 11A(1) of the Central Excise Act, 1944. In such recovery proceedings, the doctrine of unjust enrichment under Section 11B was held inapplicable because the issue was recovery of a paid refund, not determination of a fresh refund entitlement. The recovery order therefore could not be sustained, and the assessee succeeded on the issue. Case-Laws Central Excise Thu, 21 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118749