https://www.taxtmi.com/caselaws?id=795729 Finality of a previously sanctioned refund, including the finding that unjust enrichment did not apply, prevents its subsequent recovery or rejection on the same ground. The refund entitlement had been affirmed after dismissal of the Revenue's appeal, while credit notes returned the duty component to buyers and a Chartered Accountant's certificate supported that the duty incidence had not ultimately been passed on. A later contrary view on unjust enrichment cannot reopen a concluded entitlement during recovery proceedings. The recovery demand and refund rejection were therefore unsustainable, applying the principle that finality of litigation prevents repeated proceedings 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 Finality of a previously sanctioned refund, including the finding that unjust enrichment did not apply, prevents its subsequent recovery or rejection on the same ground. The refund entitlement had been affirmed after dismissal of the Revenue's appeal, while credit notes returned the duty component to buyers and a Chartered Accountant's certificate supported that the duty incidence had not ultimately been passed on. A later contrary view on unjust enrichment cannot reopen a concluded entitlement during recovery proceedings. The recovery demand and refund rejection were therefore unsustainable, applying the principle that finality of litigation prevents repeated proceedings on the same cause. Case-Laws Central Excise Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795729