https://www.taxtmi.com/caselaws?id=53928 The Appellate Tribunal CESTAT, New Delhi allowed the appeals in a case concerning the denial of a refund based on unjust enrichment. The Tribunal found merit in the appellant's argument that unjust enrichment did not apply as payments were made as per the rate contract terms, not based on gate passes. Relying on a previous decision and holding that the Revenue could not challenge the issue of price approval as it had attained finality, the Tribunal granted consequential relief to the appellant and directed the refund claim to be sanctioned and paid within six weeks. en-us Fri, 18 Feb 2005 00:00:00 +0530 Sat, 16 Oct 2010 10:08:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53928 The Appellate Tribunal CESTAT, New Delhi allowed the appeals in a case concerning the denial of a refund based on unjust enrichment. The Tribunal found merit in the appellant's argument that unjust enrichment did not apply as payments were made as per the rate contract terms, not based on gate passes. Relying on a previous decision and holding that the Revenue could not challenge the issue of price approval as it had attained finality, the Tribunal granted consequential relief to the appellant and directed the refund claim to be sanctioned and paid within six weeks. Case-Laws Central Excise Fri, 18 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53928