https://www.taxtmi.com/caselaws?id=113428 The Appellate Tribunal CESTAT, Mumbai allowed the appeal, providing consequential relief to the appellants in a case involving the classification of waste hydro carbon, duty deposit, refund claim denial based on time-bar and unjust enrichment, and the jurisdiction of the Asstt. Commissioner. The Tribunal held that the Asstt. Commissioner lacked jurisdiction to redecide the matter on unjust enrichment after the Commissioner (Appeals) had already addressed and accepted the issue. The second order on unjust enrichment was deemed unsustainable, leading to the appeal being allowed with relief granted to the appellants. en-us Mon, 05 Apr 2004 00:00:00 +0530 Sat, 05 May 2012 12:35:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113428 The Appellate Tribunal CESTAT, Mumbai allowed the appeal, providing consequential relief to the appellants in a case involving the classification of waste hydro carbon, duty deposit, refund claim denial based on time-bar and unjust enrichment, and the jurisdiction of the Asstt. Commissioner. The Tribunal held that the Asstt. Commissioner lacked jurisdiction to redecide the matter on unjust enrichment after the Commissioner (Appeals) had already addressed and accepted the issue. The second order on unjust enrichment was deemed unsustainable, leading to the appeal being allowed with relief granted to the appellants. Case-Laws Central Excise Mon, 05 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113428