https://www.taxtmi.com/caselaws?id=201957 The Tribunal allowed the appeal, granting the appellants a refund of Rs. 66,165.55. The denial of the refund based on time-bar and unjust enrichment was overturned. The Tribunal held that the amount paid during investigation could not have been passed on to a customer, thus rejecting the unjust enrichment claim. The appellants' refund claim, filed within one year of the relevant law's introduction, was deemed timely. The impugned orders denying the refund were set aside, and the appellants were entitled to the refund with consequential benefits. en-us Thu, 15 Jul 2010 00:00:00 +0530 Wed, 02 Feb 2011 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201957 The Tribunal allowed the appeal, granting the appellants a refund of Rs. 66,165.55. The denial of the refund based on time-bar and unjust enrichment was overturned. The Tribunal held that the amount paid during investigation could not have been passed on to a customer, thus rejecting the unjust enrichment claim. The appellants' refund claim, filed within one year of the relevant law's introduction, was deemed timely. The impugned orders denying the refund were set aside, and the appellants were entitled to the refund with consequential benefits. Case-Laws Central Excise Thu, 15 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201957