https://www.taxtmi.com/caselaws?id=126432 The Tribunal allowed the appeal, remanding the case to the original authority for further proceedings. The appellant's argument that the burden of proof regarding unjust enrichment was wrongly placed on the department was accepted. The Tribunal emphasized the need for proper evidence and adherence to statutory provisions in refund claims, directing a reconsideration of the matter to ensure a fair opportunity for both parties to present their arguments and evidence. en-us Wed, 03 Jun 2009 00:00:00 +0530 Tue, 06 Nov 2012 16:08:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126432 The Tribunal allowed the appeal, remanding the case to the original authority for further proceedings. The appellant's argument that the burden of proof regarding unjust enrichment was wrongly placed on the department was accepted. The Tribunal emphasized the need for proper evidence and adherence to statutory provisions in refund claims, directing a reconsideration of the matter to ensure a fair opportunity for both parties to present their arguments and evidence. Case-Laws Central Excise Wed, 03 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126432