https://www.taxtmi.com/caselaws?id=246564 The Tribunal allowed the appeal, set aside the impugned order, and provided consequential relief in a case where the rejection of a refund claim based on unjust enrichment principle was challenged. The Tribunal held that unjust enrichment provisions do not apply when the refund relates to credit of duty on excisable goods used as inputs for exported goods, citing precedents from the High Court of Gujarat and the Supreme Court. en-us Thu, 23 Aug 2012 00:00:00 +0530 Wed, 12 Apr 2017 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246564 The Tribunal allowed the appeal, set aside the impugned order, and provided consequential relief in a case where the rejection of a refund claim based on unjust enrichment principle was challenged. The Tribunal held that unjust enrichment provisions do not apply when the refund relates to credit of duty on excisable goods used as inputs for exported goods, citing precedents from the High Court of Gujarat and the Supreme Court. Case-Laws Central Excise Thu, 23 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246564