https://www.taxtmi.com/caselaws?id=790739 Where the sole substantial question of law in a tax appeal on unjust enrichment was already settled by a binding Supreme Court ruling in favour of the assessee, no independent question of law survived for adjudication. The Gujarat High Court therefore held that the appeals could not be sustained, as the governing controversy had already been resolved against the Revenue's position and in favour of the assessee. en-us Thu, 23 Apr 2026 00:00:00 +0530 Wed, 29 Apr 2026 08:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790739 Where the sole substantial question of law in a tax appeal on unjust enrichment was already settled by a binding Supreme Court ruling in favour of the assessee, no independent question of law survived for adjudication. The Gujarat High Court therefore held that the appeals could not be sustained, as the governing controversy had already been resolved against the Revenue's position and in favour of the assessee. Case-Laws Customs Thu, 23 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790739