https://www.taxtmi.com/caselaws?id=1226 Where a refund claim is filed within the prescribed time under Section 27 of the Customs Act and is later supported by a favourable appellate order, the statutory scheme does not require a fresh refund application merely because the appeal succeeds. The earlier claim remains valid and is not barred by limitation on that ground. The refund, however, continues to be subject to scrutiny on unjust enrichment. The claims were therefore held admissible under the refund provisions. en-us Thu, 09 Nov 2006 00:00:00 +0530 Mon, 14 Apr 2008 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1226 Where a refund claim is filed within the prescribed time under Section 27 of the Customs Act and is later supported by a favourable appellate order, the statutory scheme does not require a fresh refund application merely because the appeal succeeds. The earlier claim remains valid and is not barred by limitation on that ground. The refund, however, continues to be subject to scrutiny on unjust enrichment. The claims were therefore held admissible under the refund provisions. Case-Laws Central Excise Thu, 09 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1226