https://www.taxtmi.com/caselaws?id=170161 The Tribunal allowed the appellant's appeal against the denial of their refund claim, citing that no decision was communicated to the appellant as required by the Central Excise Act. The Tribunal emphasized that without a communicated decision, challenging it is not possible. The Tribunal also found that the rejection of the refund claim based on unjust enrichment was unjustified, as the certificate issued by the Chartered Accountant was valid and not disputed by the authorities. Consequently, the Tribunal set aside the lower authority's decision and allowed the appeal with consequential relief. en-us Thu, 30 Sep 2010 00:00:00 +0530 Mon, 18 May 2015 14:41:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170161 The Tribunal allowed the appellant's appeal against the denial of their refund claim, citing that no decision was communicated to the appellant as required by the Central Excise Act. The Tribunal emphasized that without a communicated decision, challenging it is not possible. The Tribunal also found that the rejection of the refund claim based on unjust enrichment was unjustified, as the certificate issued by the Chartered Accountant was valid and not disputed by the authorities. Consequently, the Tribunal set aside the lower authority's decision and allowed the appeal with consequential relief. Case-Laws Central Excise Thu, 30 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170161