https://www.taxtmi.com/caselaws?id=249614 The Settlement Commission settled the case involving M/s Linkwell Telesystems Pvt. Ltd. under the Central Excise Act, 1944, granting immunity from fines and penalties. The company paid the demanded amount and sought a refund, which was initially approved but later contested by the department due to unjust enrichment concerns. The Commissioner (Appeals) ruled in favor of the department, emphasizing the need for further examination regarding passing on the duty burden to customers. The judgment highlighted the necessity of a revised certificate from a Chartered Accountant to determine unjust enrichment, leading to both appeals being set aside for reassessment within three months. en-us Tue, 28 Jan 2014 00:00:00 +0530 Fri, 18 Jul 2014 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249614 The Settlement Commission settled the case involving M/s Linkwell Telesystems Pvt. Ltd. under the Central Excise Act, 1944, granting immunity from fines and penalties. The company paid the demanded amount and sought a refund, which was initially approved but later contested by the department due to unjust enrichment concerns. The Commissioner (Appeals) ruled in favor of the department, emphasizing the need for further examination regarding passing on the duty burden to customers. The judgment highlighted the necessity of a revised certificate from a Chartered Accountant to determine unjust enrichment, leading to both appeals being set aside for reassessment within three months. Case-Laws Central Excise Tue, 28 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249614