https://www.taxtmi.com/caselaws?id=166330 The Tribunal's decision to uphold the refund order sought by the assessee was justified, as the Court deemed the refund automatic once the original duty payment order was set aside. The Court rejected the Revenue's argument that the refund should await the adjudicating authority's final decision on tax liability, emphasizing that the Appellate Commissioner's determination of no unjust enrichment supported the refund claim. Consequently, the Tribunal's decision was upheld, dismissing the Revenue's appeal challenging the refund order. en-us Thu, 29 Sep 2011 00:00:00 +0530 Wed, 17 Sep 2014 16:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166330 The Tribunal's decision to uphold the refund order sought by the assessee was justified, as the Court deemed the refund automatic once the original duty payment order was set aside. The Court rejected the Revenue's argument that the refund should await the adjudicating authority's final decision on tax liability, emphasizing that the Appellate Commissioner's determination of no unjust enrichment supported the refund claim. Consequently, the Tribunal's decision was upheld, dismissing the Revenue's appeal challenging the refund order. Case-Laws Central Excise Thu, 29 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166330