https://www.taxtmi.com/caselaws?id=48938 CEGAT dismissed the appeal, holding the claim for refund of Rs. 7,08,520 is barred by unjust enrichment and must be declined, while permitting refund of Rs. 1,34,521 because that duty was not collected and thus not hit by unjust enrichment. The Tribunal held a summary dismissal by the SC of an earlier Tribunal decision operates as a binding precedent and rejected the appellant's challenge to that principle; a related HC decision was noted as pending before the SC. en-us Mon, 17 Feb 2003 00:00:00 +0530 Mon, 29 Sep 2025 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48938 CEGAT dismissed the appeal, holding the claim for refund of Rs. 7,08,520 is barred by unjust enrichment and must be declined, while permitting refund of Rs. 1,34,521 because that duty was not collected and thus not hit by unjust enrichment. The Tribunal held a summary dismissal by the SC of an earlier Tribunal decision operates as a binding precedent and rejected the appellant's challenge to that principle; a related HC decision was noted as pending before the SC. Case-Laws Central Excise Mon, 17 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48938