https://www.taxtmi.com/caselaws?id=120939 The appeal was allowed by the Tribunal as it found that the direction to credit the refund to the Consumer Welfare Fund went beyond the scope of the Commissioner's order, which had already allowed the appellant's appeal and directed the lower authority to quantify the refund amount. The Tribunal emphasized procedural correctness over the principle of unjust enrichment in this case, setting aside the order directing the refund to the Fund. en-us Mon, 05 Feb 2007 00:00:00 +0530 Wed, 25 Jul 2012 15:19:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120939 The appeal was allowed by the Tribunal as it found that the direction to credit the refund to the Consumer Welfare Fund went beyond the scope of the Commissioner's order, which had already allowed the appellant's appeal and directed the lower authority to quantify the refund amount. The Tribunal emphasized procedural correctness over the principle of unjust enrichment in this case, setting aside the order directing the refund to the Fund. Case-Laws Customs Mon, 05 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120939