https://www.taxtmi.com/caselaws?id=118939 The Tribunal upheld the Commissioner (Appeals) decision to disallow the refund claimed by M/s. Tamil Nadu Newsprint and Papers Ltd. (TNNPL) against an earlier duty demand. The Tribunal emphasized that the issue of cash refund entitlement had been settled in a previous order, making the challenge against the adjustment of the refund amount invalid. The Department's argument of unjust enrichment due to duty rebate availed by the buyer was considered, leading to the dismissal of TNNPL's appeal. en-us Mon, 28 Nov 2005 00:00:00 +0530 Fri, 06 Jul 2012 17:43:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118939 The Tribunal upheld the Commissioner (Appeals) decision to disallow the refund claimed by M/s. Tamil Nadu Newsprint and Papers Ltd. (TNNPL) against an earlier duty demand. The Tribunal emphasized that the issue of cash refund entitlement had been settled in a previous order, making the challenge against the adjustment of the refund amount invalid. The Department's argument of unjust enrichment due to duty rebate availed by the buyer was considered, leading to the dismissal of TNNPL's appeal. Case-Laws Central Excise Mon, 28 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118939