https://www.taxtmi.com/caselaws?id=203184 The tribunal dismissed the appeal challenging the rejection of a refund claim based on unjust enrichment. The Commissioner upheld the refund for one period but rejected it for another, citing unjust enrichment. The tribunal held that the principle of unjust enrichment applies to all refund cases, as established by relevant Supreme Court judgments. Despite arguments regarding the application of unjust enrichment in specific circumstances, the tribunal found no infirmity in the Commissioner's decision and upheld the rejection of the refund claim. en-us Thu, 09 Dec 2010 00:00:00 +0530 Thu, 06 Jun 2013 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203184 The tribunal dismissed the appeal challenging the rejection of a refund claim based on unjust enrichment. The Commissioner upheld the refund for one period but rejected it for another, citing unjust enrichment. The tribunal held that the principle of unjust enrichment applies to all refund cases, as established by relevant Supreme Court judgments. Despite arguments regarding the application of unjust enrichment in specific circumstances, the tribunal found no infirmity in the Commissioner's decision and upheld the rejection of the refund claim. Case-Laws Central Excise Thu, 09 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203184