https://www.taxtmi.com/caselaws?id=326767 The appeal challenged the rejection of a refund claim based on unjust enrichment due to the absence of a Cenvat credit certificate and sale invoices. The Member (J) found the rejection unfounded as the appellant's lack of registration for Cenvatable invoices meant no Cenvat credit was passed on. The submitted sales invoices and balance sheet supported the claim of non-passing of the duty. The matter was remanded for verification of documents, with the appellant granted a hearing opportunity to provide necessary evidence. The Adjudicating authority was instructed to issue a new adjudication order within two months, allowing the appeal on the grounds of remand. en-us Tue, 16 Feb 2016 00:00:00 +0530 Tue, 08 Nov 2016 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326767 The appeal challenged the rejection of a refund claim based on unjust enrichment due to the absence of a Cenvat credit certificate and sale invoices. The Member (J) found the rejection unfounded as the appellant's lack of registration for Cenvatable invoices meant no Cenvat credit was passed on. The submitted sales invoices and balance sheet supported the claim of non-passing of the duty. The matter was remanded for verification of documents, with the appellant granted a hearing opportunity to provide necessary evidence. The Adjudicating authority was instructed to issue a new adjudication order within two months, allowing the appeal on the grounds of remand. Case-Laws Customs Tue, 16 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326767