https://www.taxtmi.com/caselaws?id=87268 The appeal before the Appellate Tribunal CEGAT, New Delhi arose from a dispute regarding the refund of excise duty claimed under Notification No. 130/83. The central issue was whether the duty paid in excess, despite a release order for additional free sale under the notification, was refundable. The Tribunal found that the lower authorities had not adequately assessed the appellants' entitlement under the notification and the impact of unjust enrichment. Consequently, the matter was remanded for further examination by the Assistant Commissioner to determine eligibility for a refund and assess unjust enrichment in accordance with recent case law. The appeal was allowed for further clarification. en-us Fri, 05 Sep 1997 00:00:00 +0530 Sat, 03 Sep 2011 17:56:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87268 The appeal before the Appellate Tribunal CEGAT, New Delhi arose from a dispute regarding the refund of excise duty claimed under Notification No. 130/83. The central issue was whether the duty paid in excess, despite a release order for additional free sale under the notification, was refundable. The Tribunal found that the lower authorities had not adequately assessed the appellants' entitlement under the notification and the impact of unjust enrichment. Consequently, the matter was remanded for further examination by the Assistant Commissioner to determine eligibility for a refund and assess unjust enrichment in accordance with recent case law. The appeal was allowed for further clarification. Case-Laws Central Excise Fri, 05 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87268