https://www.taxtmi.com/caselaws?id=42906 The Customs, Excise & Gold (Control) Appellate Tribunal ruled in favor of the petitioners, directing the Excise authorities to process refund claims for excess duty without applying the doctrine of unjust enrichment. The Court held the Department accountable for prompt refund payments, rejecting delays and the intention to appeal to the Supreme Court as valid reasons for withholding refunds. Failure to comply within 8 weeks would result in the Department paying interest at 15% per annum and bearing petition costs. The judgment emphasized adherence to statutory refund obligations despite Department appeals. en-us Mon, 12 Nov 1990 00:00:00 +0530 Tue, 15 Jun 2010 10:01:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42906 The Customs, Excise & Gold (Control) Appellate Tribunal ruled in favor of the petitioners, directing the Excise authorities to process refund claims for excess duty without applying the doctrine of unjust enrichment. The Court held the Department accountable for prompt refund payments, rejecting delays and the intention to appeal to the Supreme Court as valid reasons for withholding refunds. Failure to comply within 8 weeks would result in the Department paying interest at 15% per annum and bearing petition costs. The judgment emphasized adherence to statutory refund obligations despite Department appeals. Case-Laws Central Excise Mon, 12 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42906