https://www.taxtmi.com/caselaws?id=4663 The appellant, engaged in sponge iron manufacturing, appealed against the rejection of their refund claim for unjust enrichment. The Commissioner (Appeals) denied the claim, citing unjust enrichment despite the adjudicating authority's approval. The Member found the Superintendent's certificate confirmed non-availment of excise duty credit by the consignee. Citing precedents, including a Punjab & Haryana High Court case, the Member overturned the Commissioner's decision, reinstating the adjudicating authority's order in favor of the appellant. The appeal for the refund claim was allowed on 4-2-2008. en-us Mon, 04 Feb 2008 00:00:00 +0530 Sat, 19 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4663 The appellant, engaged in sponge iron manufacturing, appealed against the rejection of their refund claim for unjust enrichment. The Commissioner (Appeals) denied the claim, citing unjust enrichment despite the adjudicating authority's approval. The Member found the Superintendent's certificate confirmed non-availment of excise duty credit by the consignee. Citing precedents, including a Punjab & Haryana High Court case, the Member overturned the Commissioner's decision, reinstating the adjudicating authority's order in favor of the appellant. The appeal for the refund claim was allowed on 4-2-2008. Case-Laws Central Excise Mon, 04 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4663