https://www.taxtmi.com/caselaws?id=236500 The Tribunal allowed the appeal, finding the rejection of the refund claim based on the non-challenge of the finalization order and unjust enrichment to be invalid. The appellant was deemed eligible for the refund of Rs. 2,04,310/- for factory gate clearances. The Tribunal criticized the lower authorities for not properly verifying the evidence provided by the appellant to rebut the presumption of unjust enrichment. The appeal was allowed with consequential relief, emphasizing the importance of thorough examination before rejecting refund claims on unjust enrichment grounds. en-us Wed, 14 Aug 2013 00:00:00 +0530 Fri, 25 Apr 2014 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236500 The Tribunal allowed the appeal, finding the rejection of the refund claim based on the non-challenge of the finalization order and unjust enrichment to be invalid. The appellant was deemed eligible for the refund of Rs. 2,04,310/- for factory gate clearances. The Tribunal criticized the lower authorities for not properly verifying the evidence provided by the appellant to rebut the presumption of unjust enrichment. The appeal was allowed with consequential relief, emphasizing the importance of thorough examination before rejecting refund claims on unjust enrichment grounds. Case-Laws Central Excise Wed, 14 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236500