https://www.taxtmi.com/caselaws?id=125828 The Appellate Tribunal upheld the Commissioner (Appeals)'s decision regarding the refund, considering the legal proceedings and decisions made throughout the case. The Revenue's appeal was dismissed as the Commissioner (Appeals) set aside the original demand of duty and penalty in favor of the Respondents, and this decision was not appealed against. The refund claim was confirmed by the Orders-in-Original and -Appeal, with the Assistant Commissioner noting compliance with prescribed time limits and absence of unjust enrichment. en-us Fri, 23 Jan 2009 00:00:00 +0530 Tue, 30 Oct 2012 15:58:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125828 The Appellate Tribunal upheld the Commissioner (Appeals)'s decision regarding the refund, considering the legal proceedings and decisions made throughout the case. The Revenue's appeal was dismissed as the Commissioner (Appeals) set aside the original demand of duty and penalty in favor of the Respondents, and this decision was not appealed against. The refund claim was confirmed by the Orders-in-Original and -Appeal, with the Assistant Commissioner noting compliance with prescribed time limits and absence of unjust enrichment. Case-Laws Central Excise Fri, 23 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125828