https://www.taxtmi.com/caselaws?id=46495 Provisions introducing unjust enrichment and related recovery machinery under the Central Excise Act do not apply retrospectively to a refund that was already finally and unconditionally granted before their commencement. A refund made in 1989 could not be reopened as an erroneous refund under later Sections 11B and 11D, because the matter did not arise from a pending refund claim and the amount had already been paid out. The settled refund therefore remained intact, and recovery based on unjust enrichment was not sustainable. en-us Thu, 27 Feb 2003 00:00:00 +0530 Mon, 12 Jan 2015 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46495 Provisions introducing unjust enrichment and related recovery machinery under the Central Excise Act do not apply retrospectively to a refund that was already finally and unconditionally granted before their commencement. A refund made in 1989 could not be reopened as an erroneous refund under later Sections 11B and 11D, because the matter did not arise from a pending refund claim and the amount had already been paid out. The settled refund therefore remained intact, and recovery based on unjust enrichment was not sustainable. Case-Laws Central Excise Thu, 27 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46495