https://www.taxtmi.com/caselaws?id=1264 A retrospective refund amendment under the Central Excise and Customs Laws (Amendment) Act, 1991 was confined to pending refund matters and did not reopen a refund claim that had already been finally decided in appeal. Once the appellate authority allowed the refund and no further appeal was filed, that order attained finality and the department was bound to give effect to it. In that situation, the amended Section 11B and the doctrine of unjust enrichment could not be used to require the assessee to prove again that the duty incidence had not been passed on to customers. The legal point is that a statutory refund condition cannot govern a concluded proceeding. en-us Fri, 15 Dec 2006 00:00:00 +0530 Thu, 14 Apr 2016 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1264 A retrospective refund amendment under the Central Excise and Customs Laws (Amendment) Act, 1991 was confined to pending refund matters and did not reopen a refund claim that had already been finally decided in appeal. Once the appellate authority allowed the refund and no further appeal was filed, that order attained finality and the department was bound to give effect to it. In that situation, the amended Section 11B and the doctrine of unjust enrichment could not be used to require the assessee to prove again that the duty incidence had not been passed on to customers. The legal point is that a statutory refund condition cannot govern a concluded proceeding. Case-Laws Central Excise Fri, 15 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1264