https://www.taxtmi.com/caselaws?id=54342 The Tribunal upheld the Commissioner's decision that the refund claim was not hit by unjust enrichment as the excess duty paid was not reflected in higher prices charged to customers. It also ruled that once an appellate authority decides on a refund issue and it attains finality, the department cannot reopen the issue. The show cause notice for recovery of an erroneous refund was deemed unsustainable as the previous order had attained finality and the refund was not hit by unjust enrichment. The Revenue's appeal was rejected by the Tribunal. en-us Wed, 27 Apr 2005 00:00:00 +0530 Tue, 19 Oct 2010 14:14:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54342 The Tribunal upheld the Commissioner's decision that the refund claim was not hit by unjust enrichment as the excess duty paid was not reflected in higher prices charged to customers. It also ruled that once an appellate authority decides on a refund issue and it attains finality, the department cannot reopen the issue. The show cause notice for recovery of an erroneous refund was deemed unsustainable as the previous order had attained finality and the refund was not hit by unjust enrichment. The Revenue's appeal was rejected by the Tribunal. Case-Laws Customs Wed, 27 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54342