https://www.taxtmi.com/caselaws?id=219208 The Tribunal upheld the Commissioner (Appeals) order, rejecting the Revenue's appeal in a case involving a refund claim allowed to the respondents for duty payment on goods cleared to a 100% EOU due to the department's delay in granting permission. The Tribunal emphasized that the duty payment was not unjust enrichment, as evidenced by a certificate from the EOU stating no excise duty was paid to the respondents. The Tribunal found no basis to interfere with the order, highlighting that duty recovery presumption based on invoices alone was not applicable in this scenario. en-us Mon, 26 Mar 2012 00:00:00 +0530 Thu, 18 Oct 2012 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219208 The Tribunal upheld the Commissioner (Appeals) order, rejecting the Revenue's appeal in a case involving a refund claim allowed to the respondents for duty payment on goods cleared to a 100% EOU due to the department's delay in granting permission. The Tribunal emphasized that the duty payment was not unjust enrichment, as evidenced by a certificate from the EOU stating no excise duty was paid to the respondents. The Tribunal found no basis to interfere with the order, highlighting that duty recovery presumption based on invoices alone was not applicable in this scenario. Case-Laws Central Excise Mon, 26 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219208