https://www.taxtmi.com/caselaws?id=126465 The Tribunal set aside the lower authorities' decisions and allowed the appeal by remand. The Tribunal directed the original authority to reexamine and dispose of the refund claim, emphasizing the importance of considering unjust enrichment. The Tribunal accepted the assessee's assertion that the refund claim was timely filed on 23-2-1999, contrary to the authorities' interpretation. The directive included reaching a decision within three months to expedite the resolution of the matter. en-us Tue, 16 Jun 2009 00:00:00 +0530 Tue, 06 Nov 2012 17:50:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126465 The Tribunal set aside the lower authorities' decisions and allowed the appeal by remand. The Tribunal directed the original authority to reexamine and dispose of the refund claim, emphasizing the importance of considering unjust enrichment. The Tribunal accepted the assessee's assertion that the refund claim was timely filed on 23-2-1999, contrary to the authorities' interpretation. The directive included reaching a decision within three months to expedite the resolution of the matter. Case-Laws Customs Tue, 16 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126465