https://www.taxtmi.com/caselaws?id=119347 The case involved an appeal by the Revenue against the rejection of a refund claim as time-barred. The Commissioner allowed the appeal, emphasizing that a refund sought after succeeding in an appeal is a form of restitution not bound by time limits. The Revenue contended that the Commissioner erred in granting relief without assessing unjust enrichment. The Tribunal confirmed the entitlement to the refund but remanded the matter for further examination considering unjust enrichment. Ultimately, the Revenue's appeal was allowed, with the condition that the refund claim be assessed in light of the unjust enrichment principle. en-us Tue, 29 Nov 2005 00:00:00 +0530 Tue, 10 Jul 2012 15:27:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119347 The case involved an appeal by the Revenue against the rejection of a refund claim as time-barred. The Commissioner allowed the appeal, emphasizing that a refund sought after succeeding in an appeal is a form of restitution not bound by time limits. The Revenue contended that the Commissioner erred in granting relief without assessing unjust enrichment. The Tribunal confirmed the entitlement to the refund but remanded the matter for further examination considering unjust enrichment. Ultimately, the Revenue's appeal was allowed, with the condition that the refund claim be assessed in light of the unjust enrichment principle. Case-Laws Central Excise Tue, 29 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119347