https://www.taxtmi.com/caselaws?id=198849 The Tribunal allowed the refund claim of the appellant, a Public Sector Undertaking, to the extent not previously paid, amounting to 16,68,697. The decision emphasized that unjust enrichment principles did not apply due to the appellant's status as an instrumentality of the State, aligning with legal precedents and preventing the State from benefiting at citizens' expense. The Tribunal clarified that only the balance of the refund claim, not previously paid, would be granted, in line with the intention behind the ad hoc exemption orders for goods supplied to Tsunami victims. en-us Wed, 25 Jan 2017 00:00:00 +0530 Sat, 10 Feb 2018 07:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198849 The Tribunal allowed the refund claim of the appellant, a Public Sector Undertaking, to the extent not previously paid, amounting to 16,68,697. The decision emphasized that unjust enrichment principles did not apply due to the appellant's status as an instrumentality of the State, aligning with legal precedents and preventing the State from benefiting at citizens' expense. The Tribunal clarified that only the balance of the refund claim, not previously paid, would be granted, in line with the intention behind the ad hoc exemption orders for goods supplied to Tsunami victims. Case-Laws Central Excise Wed, 25 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198849