https://www.taxtmi.com/caselaws?id=270479 The Tribunal ruled in favor of the Appellant, finding that the rejection of the refund claim based on unjust enrichment for the period preceding 25.06.1999 was unfounded. The refund claim for this period was deemed valid, aligning with the Larger Bench's decision. Refund claims from 25.06.1999 onwards were directed to be evaluated according to the Hon'ble Gujarat High Court's judgment. The case was remanded for a fair hearing before issuing a revised order, emphasizing the distinction between entitlement to refund and the process of claiming a refund under the Central Excise Rules. en-us Mon, 19 Oct 2015 00:00:00 +0530 Wed, 06 Jan 2016 23:46:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270479 The Tribunal ruled in favor of the Appellant, finding that the rejection of the refund claim based on unjust enrichment for the period preceding 25.06.1999 was unfounded. The refund claim for this period was deemed valid, aligning with the Larger Bench's decision. Refund claims from 25.06.1999 onwards were directed to be evaluated according to the Hon'ble Gujarat High Court's judgment. The case was remanded for a fair hearing before issuing a revised order, emphasizing the distinction between entitlement to refund and the process of claiming a refund under the Central Excise Rules. Case-Laws Central Excise Mon, 19 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270479