https://www.taxtmi.com/caselaws?id=265900 The appeal filed by the Revenue before the Appellate Tribunal CESTAT Ahmedabad against the order setting aside the adjudication order was rejected. The case involved a refund claim for Educated Cess & Higher Education Cess paid on Sugar Cess, with the Adjudicating Authority rejecting the claim based on unjust enrichment. The presiding judge upheld the Commissioner (Appeals)'s decision, emphasizing that unjust enrichment did not apply as the payment was made after goods clearance and at the instance of the Range Officer. The judgment focused on the specific circumstances and timing of the payment, leading to the rejection of the Revenue's appeal. en-us Mon, 25 May 2015 00:00:00 +0530 Fri, 16 Oct 2015 20:51:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265900 The appeal filed by the Revenue before the Appellate Tribunal CESTAT Ahmedabad against the order setting aside the adjudication order was rejected. The case involved a refund claim for Educated Cess & Higher Education Cess paid on Sugar Cess, with the Adjudicating Authority rejecting the claim based on unjust enrichment. The presiding judge upheld the Commissioner (Appeals)'s decision, emphasizing that unjust enrichment did not apply as the payment was made after goods clearance and at the instance of the Range Officer. The judgment focused on the specific circumstances and timing of the payment, leading to the rejection of the Revenue's appeal. Case-Laws Central Excise Mon, 25 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265900