https://www.taxtmi.com/caselaws?id=115002 The Tribunal set aside the impugned order denying refund based on unjust enrichment, remanding the case for a fresh decision. It held that the Commissioner (Appeals) erred in not considering all evidence submitted by the appellants, emphasizing the need to assess the authenticity of documents to determine if duty incidence was passed on. The Tribunal instructed the adjudicating authority to reevaluate the evidence, including balance sheets and certificates, in accordance with legal precedents cited, aiming for a swift resolution to uphold justice. en-us Wed, 01 Dec 2004 00:00:00 +0530 Tue, 22 May 2012 18:34:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115002 The Tribunal set aside the impugned order denying refund based on unjust enrichment, remanding the case for a fresh decision. It held that the Commissioner (Appeals) erred in not considering all evidence submitted by the appellants, emphasizing the need to assess the authenticity of documents to determine if duty incidence was passed on. The Tribunal instructed the adjudicating authority to reevaluate the evidence, including balance sheets and certificates, in accordance with legal precedents cited, aiming for a swift resolution to uphold justice. Case-Laws Central Excise Wed, 01 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115002