https://www.taxtmi.com/caselaws?id=208871 The Tribunal allowed the appellant's appeal, setting aside the Commissioner's order that disallowed the rebate claim. The Tribunal found the reasons for denial unsubstantiated, criticized the improper application of unjust enrichment, and dismissed the penalty imposed under Section 78 of the Finance Act, 1994, due to lack of evidence supporting willful misstatement or suppression of facts by the appellant. en-us Tue, 13 Sep 2011 00:00:00 +0530 Sat, 05 Dec 2015 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208871 The Tribunal allowed the appellant's appeal, setting aside the Commissioner's order that disallowed the rebate claim. The Tribunal found the reasons for denial unsubstantiated, criticized the improper application of unjust enrichment, and dismissed the penalty imposed under Section 78 of the Finance Act, 1994, due to lack of evidence supporting willful misstatement or suppression of facts by the appellant. Case-Laws Service Tax Tue, 13 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208871