https://www.taxtmi.com/caselaws?id=170115 The Tribunal allowed the appeal in a case concerning a refund claim for excess duty paid on goods. The appellant's claim was initially rejected due to failure to challenge the assessment through appeal and the application of the doctrine of unjust enrichment. The Tribunal found that since there was no communication from the Central Excise Officer regarding the assessment, the appellant's voluntary payment of excess duty without challenge rendered previous decisions inapplicable. The matter was remanded for further examination on the doctrine of unjust enrichment by the adjudicating authority, setting aside the initial order and allowing the appeal. en-us Tue, 07 Dec 2010 00:00:00 +0530 Sat, 16 May 2015 17:27:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170115 The Tribunal allowed the appeal in a case concerning a refund claim for excess duty paid on goods. The appellant's claim was initially rejected due to failure to challenge the assessment through appeal and the application of the doctrine of unjust enrichment. The Tribunal found that since there was no communication from the Central Excise Officer regarding the assessment, the appellant's voluntary payment of excess duty without challenge rendered previous decisions inapplicable. The matter was remanded for further examination on the doctrine of unjust enrichment by the adjudicating authority, setting aside the initial order and allowing the appeal. Case-Laws Central Excise Tue, 07 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170115