https://www.taxtmi.com/caselaws?id=152388 The Appellate Tribunal allowed the claim for refund of Rs. 10,43,190, finding it was not barred by unjust enrichment based on evidentiary materials, including a Chartered Accountant's certificate. The Tribunal dismissed the department's application for a stay of the impugned order, noting the application of the doctrine of unjust enrichment and the department's retention of the refund amount for an extended period. The Tribunal's decision was grounded in the examination of evidence and legal principles, ultimately denying the stay application. en-us Mon, 05 Oct 2009 00:00:00 +0530 Tue, 02 Jul 2013 15:20:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152388 The Appellate Tribunal allowed the claim for refund of Rs. 10,43,190, finding it was not barred by unjust enrichment based on evidentiary materials, including a Chartered Accountant's certificate. The Tribunal dismissed the department's application for a stay of the impugned order, noting the application of the doctrine of unjust enrichment and the department's retention of the refund amount for an extended period. The Tribunal's decision was grounded in the examination of evidence and legal principles, ultimately denying the stay application. Case-Laws Customs Mon, 05 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152388