https://www.taxtmi.com/caselaws?id=47874 The amended Section 11B of the Central Excise Act, introducing the unjust enrichment bar on refunds, applied only to pending or future claims and not to refund orders that had already attained finality before 20 September 1991. A statutory amendment cannot reopen a refund decision finally allowed before the amendment took effect, and clear taxing language cannot be overridden by equity. Refund matters already concluded before the amendment therefore remained outside its reach, while only claims still pending on the amendment date were governed by the amended provision. en-us Thu, 08 Dec 2005 00:00:00 +0530 Sat, 31 Jul 2010 13:05:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47874 The amended Section 11B of the Central Excise Act, introducing the unjust enrichment bar on refunds, applied only to pending or future claims and not to refund orders that had already attained finality before 20 September 1991. A statutory amendment cannot reopen a refund decision finally allowed before the amendment took effect, and clear taxing language cannot be overridden by equity. Refund matters already concluded before the amendment therefore remained outside its reach, while only claims still pending on the amendment date were governed by the amended provision. Case-Laws Central Excise Thu, 08 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47874