https://www.taxtmi.com/caselaws?id=190469 The High Court dismissed the petition due to the gross delay in seeking relief and emphasized the finality of previous decisions. The court noted that the matter was conclusively settled in November 1999, and the delay in filing the petition in January 2001 was unreasonable. Despite the Revenue's arguments based on subsequent events and the doctrine of unjust enrichment, the court held that the Commissioner of Appeals and CEGAT had already confirmed the respondent's entitlement to a refund, making further consideration unwarranted. en-us Mon, 22 Jan 2001 00:00:00 +0530 Thu, 16 Feb 2017 18:40:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190469 The High Court dismissed the petition due to the gross delay in seeking relief and emphasized the finality of previous decisions. The court noted that the matter was conclusively settled in November 1999, and the delay in filing the petition in January 2001 was unreasonable. Despite the Revenue's arguments based on subsequent events and the doctrine of unjust enrichment, the court held that the Commissioner of Appeals and CEGAT had already confirmed the respondent's entitlement to a refund, making further consideration unwarranted. Case-Laws Central Excise Mon, 22 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190469