https://www.taxtmi.com/caselaws?id=269430 The Tribunal granted the appellants the opportunity to claim refunds without challenging the Annual Capacity of Production order. The High Court ruled in favor of the appellants on this issue, stating that the ACP order was not required to be challenged for refund claims. The matter was remanded back to the Adjudicating Authority for reconsideration on the limitation period and unjust enrichment principles. The appellants were directed to provide necessary documents for substantiation, with the Tribunal modifying the order to allow a fair hearing on the remaining issues. Early Hearing applications by the appellants were dismissed as per the judgment. en-us Fri, 30 Oct 2015 00:00:00 +0530 Mon, 14 Dec 2015 22:25:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269430 The Tribunal granted the appellants the opportunity to claim refunds without challenging the Annual Capacity of Production order. The High Court ruled in favor of the appellants on this issue, stating that the ACP order was not required to be challenged for refund claims. The matter was remanded back to the Adjudicating Authority for reconsideration on the limitation period and unjust enrichment principles. The appellants were directed to provide necessary documents for substantiation, with the Tribunal modifying the order to allow a fair hearing on the remaining issues. Early Hearing applications by the appellants were dismissed as per the judgment. Case-Laws Central Excise Fri, 30 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269430