https://www.taxtmi.com/caselaws?id=266672 The Member (J) upheld the impugned order, emphasizing that the excess amount retained by the Revenue without legal authority did not fall under Section 11B of the Central Excise Act, 1944. As the earlier Commissioner (Appeals) order had not been challenged and had attained finality, the bar of unjust enrichment was deemed irrelevant. Consequently, the appeal by the Revenue was dismissed, and the cross objection was disposed of accordingly. The judgment highlighted the importance of legal authority in retaining excess amounts and the inapplicability of certain provisions in such cases. en-us Mon, 07 Apr 2014 00:00:00 +0530 Thu, 22 Oct 2015 21:36:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266672 The Member (J) upheld the impugned order, emphasizing that the excess amount retained by the Revenue without legal authority did not fall under Section 11B of the Central Excise Act, 1944. As the earlier Commissioner (Appeals) order had not been challenged and had attained finality, the bar of unjust enrichment was deemed irrelevant. Consequently, the appeal by the Revenue was dismissed, and the cross objection was disposed of accordingly. The judgment highlighted the importance of legal authority in retaining excess amounts and the inapplicability of certain provisions in such cases. Case-Laws Central Excise Mon, 07 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266672