https://www.taxtmi.com/caselaws?id=107686 The appellant, involved in furfuraldehyde manufacturing, faced issues regarding duty exemption withdrawal, demand confirmation, and refund denial. Despite procedural lapses, the Tribunal reduced penalties and allowed a refund, rejecting unjust enrichment claims. The lower authority's hypothetical assumptions were criticized, leading to a favorable judgment for the appellant. The court emphasized the duty payment post-clearance, discrediting unjust enrichment arguments. The appellant was granted the refund with interest, highlighting the department's obligation to act justly. en-us Mon, 24 Feb 2003 00:00:00 +0530 Sat, 24 Mar 2012 13:12:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107686 The appellant, involved in furfuraldehyde manufacturing, faced issues regarding duty exemption withdrawal, demand confirmation, and refund denial. Despite procedural lapses, the Tribunal reduced penalties and allowed a refund, rejecting unjust enrichment claims. The lower authority's hypothetical assumptions were criticized, leading to a favorable judgment for the appellant. The court emphasized the duty payment post-clearance, discrediting unjust enrichment arguments. The appellant was granted the refund with interest, highlighting the department's obligation to act justly. Case-Laws Central Excise Mon, 24 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107686