https://www.taxtmi.com/caselaws?id=268541 The Tribunal dismissed the Revenue's appeal, upheld the Commissioner (Appeals) decision, and directed the adjudicating authority to re-examine the refund on the unjust enrichment aspect. The judgment clarified the timeliness of the refund claim in relation to the adjudication order and affirmed the application of Section 11B(1) and its explanation in determining the relevant date for refund claims. en-us Fri, 30 Jan 2015 00:00:00 +0530 Fri, 27 Nov 2015 10:57:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268541 The Tribunal dismissed the Revenue's appeal, upheld the Commissioner (Appeals) decision, and directed the adjudicating authority to re-examine the refund on the unjust enrichment aspect. The judgment clarified the timeliness of the refund claim in relation to the adjudication order and affirmed the application of Section 11B(1) and its explanation in determining the relevant date for refund claims. Case-Laws Service Tax Fri, 30 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268541