https://www.taxtmi.com/caselaws?id=445 The Appellate Tribunal determined that the bar of unjust enrichment applies to refunds from clearances under the Compounded Levy Scheme, regardless of statutory provisions. Citing the Supreme Court's decision in a similar case, the Tribunal emphasized the importance of preventing inequitable enrichment and invoking the doctrine of unjust enrichment to deny benefits to those not entitled. The Tribunal aligned with the Supreme Court's stance, deeming any contrary view as not valid. Consequently, the Tribunal ruled in favor of the Revenue, directing the matter to proceed before the Regular Bench. en-us Mon, 10 Apr 2006 00:00:00 +0530 Sun, 13 Apr 2008 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445 The Appellate Tribunal determined that the bar of unjust enrichment applies to refunds from clearances under the Compounded Levy Scheme, regardless of statutory provisions. Citing the Supreme Court's decision in a similar case, the Tribunal emphasized the importance of preventing inequitable enrichment and invoking the doctrine of unjust enrichment to deny benefits to those not entitled. The Tribunal aligned with the Supreme Court's stance, deeming any contrary view as not valid. Consequently, the Tribunal ruled in favor of the Revenue, directing the matter to proceed before the Regular Bench. Case-Laws Central Excise Mon, 10 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445