https://www.taxtmi.com/caselaws?id=3422 The Tribunal allowed the appeal, remanding the matter for a fresh examination without considering the locus standi issue. It held that the appellant, having borne the tax burden, was entitled to seek a refund under Section 11B of the Central Excise Act. The Tribunal emphasized the need for the appellant to provide evidence of entitlement without unjust enrichment, referencing relevant case law and principles of natural justice. The Original Authority was directed to reconsider the matter within four months. en-us Mon, 10 Sep 2007 00:00:00 +0530 Mon, 30 Jun 2008 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3422 The Tribunal allowed the appeal, remanding the matter for a fresh examination without considering the locus standi issue. It held that the appellant, having borne the tax burden, was entitled to seek a refund under Section 11B of the Central Excise Act. The Tribunal emphasized the need for the appellant to provide evidence of entitlement without unjust enrichment, referencing relevant case law and principles of natural justice. The Original Authority was directed to reconsider the matter within four months. Case-Laws Service Tax Mon, 10 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3422