https://www.taxtmi.com/caselaws?id=231305 The Tribunal set aside the order rejecting a refund claim under Section 11B of the Central Excise Act, 1944 for construction services due to discrepancies. The appellant failed to provide essential documents and evidence, leading to the rejection. The issue of unjust enrichment was raised, but without sufficient proof, the refund claim was denied. The Tribunal remanded the matter for a fresh review, emphasizing the importance of proper documentation and a fair assessment process without making a final determination on the case's merits. en-us Tue, 19 Mar 2013 00:00:00 +0530 Thu, 25 Apr 2013 15:07:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=231305 The Tribunal set aside the order rejecting a refund claim under Section 11B of the Central Excise Act, 1944 for construction services due to discrepancies. The appellant failed to provide essential documents and evidence, leading to the rejection. The issue of unjust enrichment was raised, but without sufficient proof, the refund claim was denied. The Tribunal remanded the matter for a fresh review, emphasizing the importance of proper documentation and a fair assessment process without making a final determination on the case's merits. Case-Laws Service Tax Tue, 19 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=231305