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2012 (4) TMI 444 - DELHI HIGH COURTRefund of duty on finalization of Provisional assessment - Unjust enrichment - held that:- the present case is rather old and there are several rounds of litigation. The petitioner had succeeded before the tribunal, who had passed a detailed order dated 27th March, 2002. The respondents thereafter did not adjudicate and passed the consequential orders till 2007. This is in spite of the fact that the petitioner had filed an application on 18th February, 2003 before the respondents to process their claim for refund. There is no explanation for delay of five years. The order dated 20th July, 2007, in fact, makes reference to another refund claim application dated 24th February, 2004. Respondents directed to refund the duty amount along with interest as per rules.
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