https://www.taxtmi.com/caselaws?id=126597 The Tribunal upheld the Commissioner (Appeals)' decision to allow the refund claim for the unspent amount in the PLA account, rejecting the Revenue's appeal. It was determined that the refund was not subject to unjust enrichment as per Section 11B(2), considering the previous order permitting re-credit and the lack of objections from the Revenue. The Tribunal found that the principle of unjust enrichment did not apply in this case, leading to the finality of the order in favor of the respondents. en-us Mon, 16 Mar 2009 00:00:00 +0530 Thu, 22 Nov 2012 14:29:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126597 The Tribunal upheld the Commissioner (Appeals)' decision to allow the refund claim for the unspent amount in the PLA account, rejecting the Revenue's appeal. It was determined that the refund was not subject to unjust enrichment as per Section 11B(2), considering the previous order permitting re-credit and the lack of objections from the Revenue. The Tribunal found that the principle of unjust enrichment did not apply in this case, leading to the finality of the order in favor of the respondents. Case-Laws Central Excise Mon, 16 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126597