https://www.taxtmi.com/caselaws?id=253730 A refund granted solely under an order that is later reversed does not create a final entitlement. When the Supreme Court set aside the foundation order and restored the original classification, the basis for the refund disappeared, and the recipient was required to restore the amount to the Revenue. The principle of restitution applies under Section 144 of the Code of Civil Procedure, 1908, which requires parties to be put back in the position they would have occupied but for the reversed order. The recovery notice was therefore valid, and the assessee was bound to repay the refunded sum with interest. en-us Mon, 23 Jun 2014 00:00:00 +0530 Tue, 02 Dec 2014 21:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253730 A refund granted solely under an order that is later reversed does not create a final entitlement. When the Supreme Court set aside the foundation order and restored the original classification, the basis for the refund disappeared, and the recipient was required to restore the amount to the Revenue. The principle of restitution applies under Section 144 of the Code of Civil Procedure, 1908, which requires parties to be put back in the position they would have occupied but for the reversed order. The recovery notice was therefore valid, and the assessee was bound to repay the refunded sum with interest. Case-Laws Central Excise Mon, 23 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253730