https://www.taxtmi.com/caselaws?id=241942 The appeals were allowed by the Member (T), granting consequential relief to the appellants. The rejection of refund claims based on netting impact on reserves and unjust enrichment applicability was overturned. The advocate's argument that netting out was in line with accounting principles and that no unjust enrichment occurred was accepted. The judgment highlighted the significance of comprehending accounting practices and unjust enrichment principles in similar cases. en-us Fri, 20 Jul 2012 00:00:00 +0530 Sat, 04 Jan 2014 06:40:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241942 The appeals were allowed by the Member (T), granting consequential relief to the appellants. The rejection of refund claims based on netting impact on reserves and unjust enrichment applicability was overturned. The advocate's argument that netting out was in line with accounting principles and that no unjust enrichment occurred was accepted. The judgment highlighted the significance of comprehending accounting practices and unjust enrichment principles in similar cases. Case-Laws Customs Fri, 20 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241942