https://www.taxtmi.com/caselaws?id=758331 Refund claim focused on limitation and unjust enrichment; the Department's challenge was reviewed on delay and merits. The tribunal found a substantial delay in filing the Special Leave Petition and held that the departmental challenge to the High Court's order was unsustainable on merits, resulting in dismissal. The effect is that the refund claim contest was not permitted to proceed further due to both limitation-related procedural lapse and substantive failure of the challenge, precluding relief for the Department. en-us Mon, 09 Sep 2024 00:00:00 +0530 Thu, 29 Jan 2026 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758331 Refund claim focused on limitation and unjust enrichment; the Department's challenge was reviewed on delay and merits. The tribunal found a substantial delay in filing the Special Leave Petition and held that the departmental challenge to the High Court's order was unsustainable on merits, resulting in dismissal. The effect is that the refund claim contest was not permitted to proceed further due to both limitation-related procedural lapse and substantive failure of the challenge, precluding relief for the Department. Case-Laws Customs Mon, 09 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758331