https://www.taxtmi.com/caselaws?id=264059 The Supreme Court affirmed the High Court's decision that the amended Section 11B of the Central Excise Act, including the principle of unjust enrichment, does not apply to refund orders passed before the 1991 amendment. The Court held that once refund proceedings had concluded before the amendment, authorities cannot revisit the issue of unjust enrichment under the amended provision. The Court dismissed the appeal, emphasizing that pre-amendment refund orders must be implemented without reassessing unjust enrichment. en-us Wed, 02 Sep 2015 00:00:00 +0530 Fri, 24 Aug 2018 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264059 The Supreme Court affirmed the High Court's decision that the amended Section 11B of the Central Excise Act, including the principle of unjust enrichment, does not apply to refund orders passed before the 1991 amendment. The Court held that once refund proceedings had concluded before the amendment, authorities cannot revisit the issue of unjust enrichment under the amended provision. The Court dismissed the appeal, emphasizing that pre-amendment refund orders must be implemented without reassessing unjust enrichment. Case-Laws Central Excise Wed, 02 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264059