https://www.taxtmi.com/caselaws?id=833 The Appellate Tribunal allowed the appellant's application to change their name to "M/s. Saralee Household Bodycare Pvt. Ltd." based on supporting documentation. Regarding the refund claim rejection, the Tribunal found in favor of the appellants, allowing the cash refund of excess Excise Duty. The Tribunal determined that the evidence provided, including Chartered Accountant certificates and books of accounts, successfully rebutted the presumption of unjust enrichment, leading to the acceptance of the refund claim. The Tribunal rejected the Revenue's argument based on price variations, emphasizing the authenticity and effectiveness of the appellants' documentary evidence. en-us Thu, 21 Sep 2006 00:00:00 +0530 Sun, 13 Apr 2008 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=833 The Appellate Tribunal allowed the appellant's application to change their name to "M/s. Saralee Household Bodycare Pvt. Ltd." based on supporting documentation. Regarding the refund claim rejection, the Tribunal found in favor of the appellants, allowing the cash refund of excess Excise Duty. The Tribunal determined that the evidence provided, including Chartered Accountant certificates and books of accounts, successfully rebutted the presumption of unjust enrichment, leading to the acceptance of the refund claim. The Tribunal rejected the Revenue's argument based on price variations, emphasizing the authenticity and effectiveness of the appellants' documentary evidence. Case-Laws Central Excise Thu, 21 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=833