https://www.taxtmi.com/caselaws?id=389977 The High Court upheld the Tribunal's decision, confirming that the principle of unjust enrichment applies to all refund claims, regardless of when they were made. The Court emphasized that final assessments must include an examination of unjust enrichment to prevent undue benefits. The appeals were dismissed, and the Tribunal's order was sustained, affirming the remand for examining unjust enrichment. The substantial questions of law were answered against the appellant and in favor of the Revenue. en-us Mon, 16 Dec 2019 00:00:00 +0530 Fri, 20 Dec 2019 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389977 The High Court upheld the Tribunal's decision, confirming that the principle of unjust enrichment applies to all refund claims, regardless of when they were made. The Court emphasized that final assessments must include an examination of unjust enrichment to prevent undue benefits. The appeals were dismissed, and the Tribunal's order was sustained, affirming the remand for examining unjust enrichment. The substantial questions of law were answered against the appellant and in favor of the Revenue. Case-Laws Customs Mon, 16 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389977