https://www.taxtmi.com/caselaws?id=795729 Refunds already sanctioned under orders that attained finality cannot be recovered or rejected later on the ground of unjust enrichment. The notes state that the absence of unjust enrichment had been determined in earlier proceedings, affirmed after dismissal of the Revenue's appeal. Credit notes returning the duty component to buyers and a Chartered Accountant's certificate supported that the duty incidence was not ultimately passed on. A subsequent contrary view could not reopen the concluded refund entitlement or sustain recovery in executory proceedings, as finality of litigation prevents repeated action on the same cause. en-us Fri, 17 Jul 2026 00:00:00 +0530 Mon, 27 Jul 2026 08:27:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795729 Refunds already sanctioned under orders that attained finality cannot be recovered or rejected later on the ground of unjust enrichment. The notes state that the absence of unjust enrichment had been determined in earlier proceedings, affirmed after dismissal of the Revenue's appeal. Credit notes returning the duty component to buyers and a Chartered Accountant's certificate supported that the duty incidence was not ultimately passed on. A subsequent contrary view could not reopen the concluded refund entitlement or sustain recovery in executory proceedings, as finality of litigation prevents repeated action on the same cause. Case-Laws Central Excise Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795729