https://www.taxtmi.com/caselaws?id=758157 Refund of interest paid under protest was not admissible after settlement of the related demand under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, because the scheme settled outstanding dues and did not operate as a refund mechanism for amounts already lawfully paid. The authorities therefore rejected the claim on merits. The doctrine of unjust enrichment was not the proper basis for rejection at that stage, as it becomes relevant only after a refund is otherwise found admissible. On the facts, the refund claim failed. en-us Thu, 05 Sep 2024 00:00:00 +0530 Sat, 07 Sep 2024 10:19:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758157 Refund of interest paid under protest was not admissible after settlement of the related demand under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, because the scheme settled outstanding dues and did not operate as a refund mechanism for amounts already lawfully paid. The authorities therefore rejected the claim on merits. The doctrine of unjust enrichment was not the proper basis for rejection at that stage, as it becomes relevant only after a refund is otherwise found admissible. On the facts, the refund claim failed. Case-Laws Central Excise Thu, 05 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758157