https://www.taxtmi.com/caselaws?id=44605 The surviving excise duty refund claim had to be examined under the amended refund regime in Section 11B of the Central Excise Act, including the bar of unjust enrichment. The refund already granted and not challenged had attained finality, so only the remaining disputed amount required fresh determination. The assessee was entitled to establish its eligibility for refund under the governing law before that claim was decided. The impugned orders were set aside only to the extent they concerned the surviving refund amount, and the matter was remitted for fresh adjudication in accordance with the applicable statutory framework. en-us Tue, 22 Jul 1997 00:00:00 +0530 Thu, 01 Jul 2010 11:43:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44605 The surviving excise duty refund claim had to be examined under the amended refund regime in Section 11B of the Central Excise Act, including the bar of unjust enrichment. The refund already granted and not challenged had attained finality, so only the remaining disputed amount required fresh determination. The assessee was entitled to establish its eligibility for refund under the governing law before that claim was decided. The impugned orders were set aside only to the extent they concerned the surviving refund amount, and the matter was remitted for fresh adjudication in accordance with the applicable statutory framework. Case-Laws Central Excise Tue, 22 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44605