https://www.taxtmi.com/caselaws?id=204045 The Court ruled in favor of the revenue, holding that the amendment to Section 11B of the Central Excise Act, 1944 applied to the assessee's refund application. The Court emphasized the importance of considering unjust enrichment in refund cases and clarified that the amendment must be applied to all pending matters, regardless of the refund status at the time of the proceedings. The reference was disposed of, settling the dispute on the interpretation of Section 11B and unjust enrichment in the context of the case. en-us Mon, 01 Nov 2010 00:00:00 +0530 Thu, 30 Jun 2011 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204045 The Court ruled in favor of the revenue, holding that the amendment to Section 11B of the Central Excise Act, 1944 applied to the assessee's refund application. The Court emphasized the importance of considering unjust enrichment in refund cases and clarified that the amendment must be applied to all pending matters, regardless of the refund status at the time of the proceedings. The reference was disposed of, settling the dispute on the interpretation of Section 11B and unjust enrichment in the context of the case. Case-Laws Central Excise Mon, 01 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204045