https://www.taxtmi.com/caselaws?id=110734 The Tribunal upheld the Commissioner's order rejecting the appeal against Order-in-Appeal No. 78/2002-C.E. The appellants' refund claim of Rs. 1,71,231 was reduced to Rs. 78,681 due to revised final assessment. The Deputy Commissioner denied the refund citing unjust enrichment, but the Commissioner (Appeals) indicated a refund could be granted upon proof of molasses destruction. The Tribunal affirmed that the excess refund claim based on molasses valuation could not be considered without appealing the assessment order, ultimately leading to the rejection of the appeal. en-us Thu, 16 Oct 2003 00:00:00 +0530 Wed, 18 Apr 2012 14:21:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110734 The Tribunal upheld the Commissioner's order rejecting the appeal against Order-in-Appeal No. 78/2002-C.E. The appellants' refund claim of Rs. 1,71,231 was reduced to Rs. 78,681 due to revised final assessment. The Deputy Commissioner denied the refund citing unjust enrichment, but the Commissioner (Appeals) indicated a refund could be granted upon proof of molasses destruction. The Tribunal affirmed that the excess refund claim based on molasses valuation could not be considered without appealing the assessment order, ultimately leading to the rejection of the appeal. Case-Laws Central Excise Thu, 16 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110734