1999 (4) TMI 537 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi ruled in favor of the respondent regarding a demand for duty recovery of erroneous refunds under Section 11A. The Tribunal dismissed the Revenue's appeal, stating that the concept of unjust enrichment applies to refund claims under Section 11B, not to demands for duty under Section 11A.