https://www.taxtmi.com/caselaws?id=241311 The Appellate Tribunal CESTAT AHMEDABAD remanded the case back for fresh proceedings as the appellant failed to provide essential documentary evidence to support their refund claim and counter the argument of unjust enrichment. The appellant needed to establish through contract copies and documents that the duty paid was in excess, not recovered from the customer, and was paid on contracted prices. The absence of necessary documents before the adjudicating authority led to the rejection of the refund claim, emphasizing the importance of presenting all required documentation at the initial stage for proper evaluation. en-us Mon, 02 Sep 2013 00:00:00 +0530 Sat, 21 Dec 2013 08:40:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241311 The Appellate Tribunal CESTAT AHMEDABAD remanded the case back for fresh proceedings as the appellant failed to provide essential documentary evidence to support their refund claim and counter the argument of unjust enrichment. The appellant needed to establish through contract copies and documents that the duty paid was in excess, not recovered from the customer, and was paid on contracted prices. The absence of necessary documents before the adjudicating authority led to the rejection of the refund claim, emphasizing the importance of presenting all required documentation at the initial stage for proper evaluation. Case-Laws Central Excise Mon, 02 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241311