https://www.taxtmi.com/caselaws?id=201738 The tribunal rejected the adjournment sought due to medical reasons by the consultant representing the respondent, citing a lack of good faith based on the consultant's history of seeking adjournments. The refund claim for double payment of duty was initially rejected by the Assistant Commissioner but allowed by the Commissioner (Appeals) after establishing a correlation between the goods on which duty was paid and those sold. The tribunal held that challenging the self-assessment at the appellate stage was improper. The matter was remanded to assess the unjust enrichment aspect before making a final decision on the refund claim. en-us Thu, 23 Dec 2010 00:00:00 +0530 Sun, 30 Jan 2011 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201738 The tribunal rejected the adjournment sought due to medical reasons by the consultant representing the respondent, citing a lack of good faith based on the consultant's history of seeking adjournments. The refund claim for double payment of duty was initially rejected by the Assistant Commissioner but allowed by the Commissioner (Appeals) after establishing a correlation between the goods on which duty was paid and those sold. The tribunal held that challenging the self-assessment at the appellate stage was improper. The matter was remanded to assess the unjust enrichment aspect before making a final decision on the refund claim. Case-Laws Central Excise Thu, 23 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201738