1998 (4) TMI 295

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.... Shri A.R. Madhav Rao, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The short question to be decided in this appeal filed by the Revenue against the Order of the Commissioner (Appeals), Indore is as to whether doctrine of unjust enrichment is applicable even in cases where refunds have been sanctioned and paid to the assessees. 2. Learned DR, Shri Sr....

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....the case may be remanded in the light of the above judgment. 3. We are of the view that this is a fit case for remand since the learned DR is correct in pointing out that the doctrine of unjust enrichment is attracted even in the present case. We, therefore, set aside the impugned order and remand the matter for consideration by the Assistant Commissioner who shall examine the contention o....