https://www.taxtmi.com/caselaws?id=490 The Appellate Tribunal CESTAT, CHENNAI upheld the lower authority's decision to grant a refund to the respondents in a case where the Revenue challenged the refund on grounds of unjust enrichment. The Tribunal found that the respondents had discharged their burden of proof under Section 12B of the Central Excise Act, negating the issue of unjust enrichment under Section 11B. The judgment favored the respondents, dismissing the appeal brought by the Revenue and finalizing the decision in their favor based on legal interpretations and precedents. en-us Tue, 07 Feb 2006 00:00:00 +0530 Sun, 13 Apr 2008 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=490 The Appellate Tribunal CESTAT, CHENNAI upheld the lower authority's decision to grant a refund to the respondents in a case where the Revenue challenged the refund on grounds of unjust enrichment. The Tribunal found that the respondents had discharged their burden of proof under Section 12B of the Central Excise Act, negating the issue of unjust enrichment under Section 11B. The judgment favored the respondents, dismissing the appeal brought by the Revenue and finalizing the decision in their favor based on legal interpretations and precedents. Case-Laws Central Excise Tue, 07 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=490