https://www.taxtmi.com/caselaws?id=153584 The Appellate Tribunal CESTAT AHMEDABAD allowed the appeal of the manufacturing company regarding the refund claim for the financial year 2000-2001. The Tribunal held that the company did not collect duty at the time of sale, and the provision for duty was made in the subsequent year, thus rejecting the Commissioner (Appeals) and Department's arguments of unjust enrichment. The Department failed to provide substantial grounds for disallowing the refund claim, leading to the Tribunal ruling in favor of the appellants. en-us Wed, 23 Dec 2009 00:00:00 +0530 Thu, 25 Jul 2013 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153584 The Appellate Tribunal CESTAT AHMEDABAD allowed the appeal of the manufacturing company regarding the refund claim for the financial year 2000-2001. The Tribunal held that the company did not collect duty at the time of sale, and the provision for duty was made in the subsequent year, thus rejecting the Commissioner (Appeals) and Department's arguments of unjust enrichment. The Department failed to provide substantial grounds for disallowing the refund claim, leading to the Tribunal ruling in favor of the appellants. Case-Laws Central Excise Wed, 23 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153584