https://www.taxtmi.com/caselaws?id=1443 A further remand on limitation and unjust enrichment was found unwarranted where the refund had already been reconsidered, sanctioned and paid after an earlier remand. The tribunal noted that the department had not issued any recovery notice for the alleged erroneous refund within the prescribed time, and that sending the matter back again would only prolong a dispute pending for more than two decades. The remand was not sustained, the appeal was allowed, and the refund position remained affirmed in favour of the assessee. en-us Wed, 10 Jan 2007 00:00:00 +0530 Mon, 14 Apr 2008 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1443 A further remand on limitation and unjust enrichment was found unwarranted where the refund had already been reconsidered, sanctioned and paid after an earlier remand. The tribunal noted that the department had not issued any recovery notice for the alleged erroneous refund within the prescribed time, and that sending the matter back again would only prolong a dispute pending for more than two decades. The remand was not sustained, the appeal was allowed, and the refund position remained affirmed in favour of the assessee. Case-Laws Service Tax Wed, 10 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1443