2005 (7) TMI 560 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai allowed the appeal and set aside the order directing the assessee to pay back an erroneous refund. The refund was sanctioned without considering unjust enrichment, and recovery proceedings under Section 11A(1) were initiated. The Tribunal held that the principle of unjust enrichment under Section 11B cannot be applied in such cases. The appeal was allowed, and the impugned order was set aside.