https://www.taxtmi.com/caselaws?id=329826 The Tribunal modified the order, directing the refund to the appellant instead of the Consumer Welfare Fund. It emphasized the validity of credit notes as evidence for refund claims and restricted the appellate authority from exceeding the show cause notice scope in refund denials. The Tribunal stressed that unjust enrichment principles must align with statutory provisions and upheld the acceptability of credit notes as valid evidence unless authenticity is disputed. en-us Tue, 03 May 2016 00:00:00 +0530 Wed, 21 Dec 2016 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329826 The Tribunal modified the order, directing the refund to the appellant instead of the Consumer Welfare Fund. It emphasized the validity of credit notes as evidence for refund claims and restricted the appellate authority from exceeding the show cause notice scope in refund denials. The Tribunal stressed that unjust enrichment principles must align with statutory provisions and upheld the acceptability of credit notes as valid evidence unless authenticity is disputed. Case-Laws Service Tax Tue, 03 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329826