https://www.taxtmi.com/caselaws?id=119197 The CEGAT allowed the appeals of the assessee, directing the refund of Rs. 1,35,618 to the appellants instead of depositing it in the Consumer Welfare Fund. The rejection of the refund claim without a proper show cause notice led to a remand for a thorough examination on merits by the Original authority. The judgment emphasized the importance of addressing unjust enrichment issues and ensuring compliance with legal procedures for a fair resolution. en-us Mon, 29 May 2006 00:00:00 +0530 Mon, 09 Jul 2012 16:20:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119197 The CEGAT allowed the appeals of the assessee, directing the refund of Rs. 1,35,618 to the appellants instead of depositing it in the Consumer Welfare Fund. The rejection of the refund claim without a proper show cause notice led to a remand for a thorough examination on merits by the Original authority. The judgment emphasized the importance of addressing unjust enrichment issues and ensuring compliance with legal procedures for a fair resolution. Case-Laws Central Excise Mon, 29 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119197