https://www.taxtmi.com/caselaws?id=123218 The Tribunal set aside the Commissioner's order denying a refund to the appellants for excess duty charged, reimbursed through credit notes. The appellants argued that a High Court decision reversed the precedent cited by the Commissioner, warranting the refund. The Commissioner's rejection based solely on credit notes was deemed insufficient, as the appellants demonstrated simultaneous issuance with invoices, ensuring no excess duty recovery. The matter was remanded for verification on credit notes timing and absence of undue duty recovery, crucial for determining unjust enrichment and refund eligibility. If credit notes were issued concurrently with duty debiting, refund denial on unjust enrichment grounds would be unjustified. en-us Fri, 11 Jan 2008 00:00:00 +0530 Mon, 10 Sep 2012 14:16:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123218 The Tribunal set aside the Commissioner's order denying a refund to the appellants for excess duty charged, reimbursed through credit notes. The appellants argued that a High Court decision reversed the precedent cited by the Commissioner, warranting the refund. The Commissioner's rejection based solely on credit notes was deemed insufficient, as the appellants demonstrated simultaneous issuance with invoices, ensuring no excess duty recovery. The matter was remanded for verification on credit notes timing and absence of undue duty recovery, crucial for determining unjust enrichment and refund eligibility. If credit notes were issued concurrently with duty debiting, refund denial on unjust enrichment grounds would be unjustified. Case-Laws Central Excise Fri, 11 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123218