https://www.taxtmi.com/caselaws?id=253927 The Appellate Tribunal CESTAT MUMBAI upheld the Commissioner (Appeals)' decision to allow the respondent's refund claim of excise duty, ruling that the bar of unjust enrichment did not apply. The Tribunal emphasized the lack of evidence showing the receipt of excess duty amounts by the respondent, ultimately dismissing the revenue's appeal and supporting the refund claim. The appellant's reliance on the Addison & Co case was weakened due to insufficient information on its status, leading to the affirmation of the Commissioner's decision in favor of the respondent. en-us Wed, 12 Feb 2014 00:00:00 +0530 Sat, 22 Nov 2014 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253927 The Appellate Tribunal CESTAT MUMBAI upheld the Commissioner (Appeals)' decision to allow the respondent's refund claim of excise duty, ruling that the bar of unjust enrichment did not apply. The Tribunal emphasized the lack of evidence showing the receipt of excess duty amounts by the respondent, ultimately dismissing the revenue's appeal and supporting the refund claim. The appellant's reliance on the Addison & Co case was weakened due to insufficient information on its status, leading to the affirmation of the Commissioner's decision in favor of the respondent. Case-Laws Central Excise Wed, 12 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253927