https://www.taxtmi.com/caselaws?id=341577 The Tribunal held in favor of the respondent, ruling that the appropriation of the refund amount against government dues was unjust. The Tribunal found that since the refund had already been sanctioned and was payable to the respondent, the unjust enrichment principle did not apply at the payment stage. The Commissioner (Appeals) decision was upheld, and the revenue's appeal was dismissed. en-us Fri, 24 Feb 2017 00:00:00 +0530 Wed, 07 Feb 2018 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341577 The Tribunal held in favor of the respondent, ruling that the appropriation of the refund amount against government dues was unjust. The Tribunal found that since the refund had already been sanctioned and was payable to the respondent, the unjust enrichment principle did not apply at the payment stage. The Commissioner (Appeals) decision was upheld, and the revenue's appeal was dismissed. Case-Laws Central Excise Fri, 24 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341577