https://www.taxtmi.com/caselaws?id=119391 The Tribunal allowed the appeals, emphasizing the adherence to refund procedures, the inapplicability of unjust enrichment to capital goods, and the Commissioner (Appeals) exceeding the notice's scope. The decision highlighted the binding nature of CBEC instructions on Revenue, emphasizing the legality of the refund claim process without a separate challenge to the assessment order. en-us Thu, 12 Jan 2006 00:00:00 +0530 Tue, 12 Jan 2016 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119391 The Tribunal allowed the appeals, emphasizing the adherence to refund procedures, the inapplicability of unjust enrichment to capital goods, and the Commissioner (Appeals) exceeding the notice's scope. The decision highlighted the binding nature of CBEC instructions on Revenue, emphasizing the legality of the refund claim process without a separate challenge to the assessment order. Case-Laws Customs Thu, 12 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119391