https://www.taxtmi.com/caselaws?id=295820 The Supreme Court held that the respondents were not entitled to a refund based on unjust enrichment principles, despite certain payments made. The Court directed the respondents to file a refund application within four weeks, emphasizing the need to consider unjust enrichment for all amounts passed on to customers, including those covered by bank guarantees. The Court highlighted the importance of unjust enrichment in such cases, referencing previous judgments. The authority was tasked with assessing if there would be unjust enrichment for the respondents based on collections made during the relevant period. en-us Wed, 18 Oct 2006 00:00:00 +0530 Mon, 21 Jun 2021 11:21:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295820 The Supreme Court held that the respondents were not entitled to a refund based on unjust enrichment principles, despite certain payments made. The Court directed the respondents to file a refund application within four weeks, emphasizing the need to consider unjust enrichment for all amounts passed on to customers, including those covered by bank guarantees. The Court highlighted the importance of unjust enrichment in such cases, referencing previous judgments. The authority was tasked with assessing if there would be unjust enrichment for the respondents based on collections made during the relevant period. Case-Laws Indian Laws Wed, 18 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295820