https://www.taxtmi.com/caselaws?id=151945 The Tribunal allowed the Revenue's appeal by way of remand, emphasizing the need to examine the question of unjust enrichment in refund claims under Section 11B of the Central Excise Act. The lower appellate authority failed to provide a clear finding on unjust enrichment as directed, leading to the Tribunal setting aside the decision and remitting the case for a fresh determination on whether the assessees had unjustly enriched themselves, highlighting the burden of proof on the assessees. Ultimately, the appeal was allowed by way of remand for a clear finding on unjust enrichment. en-us Tue, 29 Sep 2009 00:00:00 +0530 Thu, 20 Jun 2013 10:31:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151945 The Tribunal allowed the Revenue's appeal by way of remand, emphasizing the need to examine the question of unjust enrichment in refund claims under Section 11B of the Central Excise Act. The lower appellate authority failed to provide a clear finding on unjust enrichment as directed, leading to the Tribunal setting aside the decision and remitting the case for a fresh determination on whether the assessees had unjustly enriched themselves, highlighting the burden of proof on the assessees. Ultimately, the appeal was allowed by way of remand for a clear finding on unjust enrichment. Case-Laws Central Excise Tue, 29 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151945