https://www.taxtmi.com/caselaws?id=202694 Where refund entitlement depended on the factual character of raw materials received from other 100% Export Oriented Units, the Tribunal could require verification of whether the inputs were of indigenous origin or derived from imported stock before granting relief. The Tribunal also directed examination of unjust enrichment as a further condition for refund. The High Court found no legal infirmity in that approach, holding that conditional refund pending factual verification was legally unobjectionable. The revenue challenge was therefore rejected, and the Tribunal's direction was upheld. en-us Wed, 30 Jun 2010 00:00:00 +0530 Mon, 11 Apr 2011 01:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202694 Where refund entitlement depended on the factual character of raw materials received from other 100% Export Oriented Units, the Tribunal could require verification of whether the inputs were of indigenous origin or derived from imported stock before granting relief. The Tribunal also directed examination of unjust enrichment as a further condition for refund. The High Court found no legal infirmity in that approach, holding that conditional refund pending factual verification was legally unobjectionable. The revenue challenge was therefore rejected, and the Tribunal's direction was upheld. Case-Laws Central Excise Wed, 30 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202694