https://www.taxtmi.com/caselaws?id=328063 The Tribunal set aside the Order-in-Appeal upholding the rejection of a refund claim due to excess duty payment by the appellant. The appellant's mistake in abatement percentage resulted in an overpayment of duty. The Adjudicating authority credited the refund to the consumer welfare fund citing unjust enrichment without proper verification. The Tribunal remanded the case for further adjudication, directing verification that the refund amount incidence had not been passed on to another person and providing a personal hearing to the appellant within three months. The appeal was disposed of by way of remand for further verification and adjudication. en-us Mon, 29 Feb 2016 00:00:00 +0530 Mon, 17 Oct 2016 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328063 The Tribunal set aside the Order-in-Appeal upholding the rejection of a refund claim due to excess duty payment by the appellant. The appellant's mistake in abatement percentage resulted in an overpayment of duty. The Adjudicating authority credited the refund to the consumer welfare fund citing unjust enrichment without proper verification. The Tribunal remanded the case for further adjudication, directing verification that the refund amount incidence had not been passed on to another person and providing a personal hearing to the appellant within three months. The appeal was disposed of by way of remand for further verification and adjudication. Case-Laws Central Excise Mon, 29 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328063