https://www.taxtmi.com/circulars?id=6328 Adjudicating officers must examine refund claims sequentially and issue speaking orders addressing: (i) the merits of the refund claim, (ii) the time bar or limitation aspect, and (iii) the question of unjust enrichment, recording specific reasons on each aspect; rejection should not rest solely on unjust enrichment to avoid appellate remands and delay. en-us Thu, 29 Oct 1992 00:00:00 +0530 Wed, 01 Jul 2009 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6328 Adjudicating officers must examine refund claims sequentially and issue speaking orders addressing: (i) the merits of the refund claim, (ii) the time bar or limitation aspect, and (iii) the question of unjust enrichment, recording specific reasons on each aspect; rejection should not rest solely on unjust enrichment to avoid appellate remands and delay. Circulars Central Excise Thu, 29 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6328