https://www.taxtmi.com/caselaws?id=255084 The Tribunal allowed the appeal, setting aside the Revision Order and restoring the sanctioned refund in favor of the appellant. It held that the refund was rightfully sanctioned by the original authority, rejecting the invocation of unjust enrichment by the revisionary authority. The Tribunal emphasized that once the competent authority sanctions a refund, it cannot be overturned for revenue's benefit. Consequently, the Tribunal ruled in favor of the appellant, providing consequential relief. en-us Mon, 08 Dec 2014 00:00:00 +0530 Wed, 07 Jan 2015 06:49:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255084 The Tribunal allowed the appeal, setting aside the Revision Order and restoring the sanctioned refund in favor of the appellant. It held that the refund was rightfully sanctioned by the original authority, rejecting the invocation of unjust enrichment by the revisionary authority. The Tribunal emphasized that once the competent authority sanctions a refund, it cannot be overturned for revenue's benefit. Consequently, the Tribunal ruled in favor of the appellant, providing consequential relief. Case-Laws Service Tax Mon, 08 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255084