https://www.taxtmi.com/caselaws?id=170382 The Tribunal allowed the appeal for remand in the case involving the rejection of a refund claim by M/s. Johnson Controls (India) Pvt. Ltd. The rejection was based on the failure to challenge the assessment order, which stemmed from a currency discrepancy error made by the Appraising Officer. The Tribunal deemed the rejection unjustified as the error was evident on record, not requiring a challenge. The matter was remanded to the adjudicating authority for the appellant to provide evidence disproving unjust enrichment, leading to a fresh order issuance based on the evidence submitted. en-us Thu, 12 Dec 2013 00:00:00 +0530 Tue, 19 May 2015 15:25:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170382 The Tribunal allowed the appeal for remand in the case involving the rejection of a refund claim by M/s. Johnson Controls (India) Pvt. Ltd. The rejection was based on the failure to challenge the assessment order, which stemmed from a currency discrepancy error made by the Appraising Officer. The Tribunal deemed the rejection unjustified as the error was evident on record, not requiring a challenge. The matter was remanded to the adjudicating authority for the appellant to provide evidence disproving unjust enrichment, leading to a fresh order issuance based on the evidence submitted. Case-Laws Customs Thu, 12 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170382