https://www.taxtmi.com/caselaws?id=250272 The Tribunal allowed the appeal, directing the refund of Rs. 8,35,000 debited during investigation to the appellant. It held that successful challenges to payments made during investigations entitle the payee to refunds, even if not made under protest initially. The decision relied on established legal principles and previous court rulings, rejecting the authorities' argument against refund based on unjust enrichment. The Tribunal emphasized that payments challenged successfully before higher fora should be refunded, in line with settled law on refund claims. en-us Fri, 27 Jun 2014 00:00:00 +0530 Mon, 15 Feb 2016 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250272 The Tribunal allowed the appeal, directing the refund of Rs. 8,35,000 debited during investigation to the appellant. It held that successful challenges to payments made during investigations entitle the payee to refunds, even if not made under protest initially. The decision relied on established legal principles and previous court rulings, rejecting the authorities' argument against refund based on unjust enrichment. The Tribunal emphasized that payments challenged successfully before higher fora should be refunded, in line with settled law on refund claims. Case-Laws Central Excise Fri, 27 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250272