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1. Refund claim - unjust enrichment - Merely because it was shown as expenditure, the department cannot contend that pre-deposit made by appellant is hit by unjust...

2. Refund – doctrine of unjust enrichment would not apply to fine and penalty - AT

3. Denial of refund claim - Unjust enrichment - amount deposited during investigation - and amount of pre-deposit - Refund allowed - AT

4. Refund claim - the doctrine of unjust enrichment is established, even if the credit notes are issued after clearance of goods. - AT

5. Denial of refund claim - Finalization of provisional assessment - prior to the amendment i.e. 13-7-2006, this doctrine of unjust enrichment was not attracted to refund...

6. Appellant's refunds of interest, paid as per the provision of Sec. 61(2) of the Customs Act, 1962, will not be hit by the doctrine of unjust enrichment - AT

7. Refund of service tax deposited under mistake of law - doctrine of unjust enrichment - it is held that under the facts and circumstances as the appellant have deposited...

8. Doctrine of mutuality - Income generated by Clubs with the Appellate Association - the income in dispute relates to pay and park charges, rent from Vodafone Tower, rent...

9. Unjust enrichment - Consumer Welfare Fund - refund of cash security which was made in terms of the Board's circular does not attract the provisions unjust enrichment - AT

10. Refund - Unjust Enrichment - amount deposited during investigation - The Tribunal observed that the doctrine of unjust enrichment is not attracted in this case as the...