https://www.taxtmi.com/caselaws?id=200905 A refund claim arising from a retrospective excise exemption was held not to be finally exempt from the bar of unjust enrichment because the Tribunal had relied on a Larger Bench view later overruled by the Supreme Court. That foundation could not sustain the earlier conclusion, so the finding was set aside and the matter remanded for fresh adjudication on merits. Both sides were given liberty to raise all contentions on the applicability of unjust enrichment to the refund claim. en-us Fri, 21 Apr 2017 00:00:00 +0530 Tue, 01 May 2018 05:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200905 A refund claim arising from a retrospective excise exemption was held not to be finally exempt from the bar of unjust enrichment because the Tribunal had relied on a Larger Bench view later overruled by the Supreme Court. That foundation could not sustain the earlier conclusion, so the finding was set aside and the matter remanded for fresh adjudication on merits. Both sides were given liberty to raise all contentions on the applicability of unjust enrichment to the refund claim. Case-Laws Central Excise Fri, 21 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200905