https://www.taxtmi.com/circulars?id=6325 Adjudicating authorities must give specific, adequate reasons on each aspect when rejecting a refund claim, addressing merits and time-bar issues pointwise. If a claim is otherwise admissible but payment is precluded by unjust enrichment, the authority must record written findings and direct the eligible amount to the Consumer Welfare Fund. A refund may be granted only after admissibility on merits, timeliness, and a favourable unjust enrichment determination. en-us Mon, 07 Dec 1992 00:00:00 +0530 Wed, 01 Jul 2009 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6325 Adjudicating authorities must give specific, adequate reasons on each aspect when rejecting a refund claim, addressing merits and time-bar issues pointwise. If a claim is otherwise admissible but payment is precluded by unjust enrichment, the authority must record written findings and direct the eligible amount to the Consumer Welfare Fund. A refund may be granted only after admissibility on merits, timeliness, and a favourable unjust enrichment determination. Circulars Central Excise Mon, 07 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6325