https://www.taxtmi.com/caselaws?id=42836 The High Court allowed the petition challenging the denial of a refund claim based on the unjust enrichment doctrine by the Assistant Collector. The Court held that Central Excise law does not permit denial of relief on such grounds and emphasized that refunds must be granted without considering unjust enrichment. The Assistant Collector was directed to follow the decision of the Customs, Excise and Gold (Control) Appellate Tribunal and disregard the invalid Roplas case judgment. The Court set aside the Assistant Collector's order, remitted the matter for fresh disposal, and instructed the refund to be issued by a specified date, with no costs awarded. en-us Wed, 22 Aug 1990 00:00:00 +0530 Mon, 14 Jun 2010 15:59:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42836 The High Court allowed the petition challenging the denial of a refund claim based on the unjust enrichment doctrine by the Assistant Collector. The Court held that Central Excise law does not permit denial of relief on such grounds and emphasized that refunds must be granted without considering unjust enrichment. The Assistant Collector was directed to follow the decision of the Customs, Excise and Gold (Control) Appellate Tribunal and disregard the invalid Roplas case judgment. The Court set aside the Assistant Collector's order, remitted the matter for fresh disposal, and instructed the refund to be issued by a specified date, with no costs awarded. Case-Laws Central Excise Wed, 22 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42836