https://www.taxtmi.com/caselaws?id=46253 On the issue whether the Revenue was barred by limitation from recovering a refund granted pursuant to a Tribunal order later reversed by the SC, the SC held that restitution is a legal obligation flowing from reversal of the underlying adjudication. Since the refund was made only to comply with the Tribunal's order and that order was subsequently set aside, the assessee was bound in law to repay the refunded amount; the Tribunal's limitation-based approach was misconceived, particularly in view of the assessee's undertaking to restitute. The civil appeals were allowed, and recovery of the refund was upheld. en-us Tue, 09 Apr 2002 00:00:00 +0530 Wed, 07 Jan 2026 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46253 On the issue whether the Revenue was barred by limitation from recovering a refund granted pursuant to a Tribunal order later reversed by the SC, the SC held that restitution is a legal obligation flowing from reversal of the underlying adjudication. Since the refund was made only to comply with the Tribunal's order and that order was subsequently set aside, the assessee was bound in law to repay the refunded amount; the Tribunal's limitation-based approach was misconceived, particularly in view of the assessee's undertaking to restitute. The civil appeals were allowed, and recovery of the refund was upheld. Case-Laws Central Excise Tue, 09 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46253