https://www.taxtmi.com/caselaws?id=335742 The Tribunal ruled in favor of the appellant, overturning the rejection of a refund claim of Rs. 1 lakh based on unjust enrichment. Evidence presented, including a Ledger Account and a Chartered Accountant's certificate, demonstrated that the amount was not collected from customers but was receivable from the Excise Department. The Tribunal found no unjust enrichment and allowed the appeal, granting consequential relief. en-us Mon, 10 Oct 2016 00:00:00 +0530 Thu, 08 Dec 2016 17:30:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335742 The Tribunal ruled in favor of the appellant, overturning the rejection of a refund claim of Rs. 1 lakh based on unjust enrichment. Evidence presented, including a Ledger Account and a Chartered Accountant's certificate, demonstrated that the amount was not collected from customers but was receivable from the Excise Department. The Tribunal found no unjust enrichment and allowed the appeal, granting consequential relief. Case-Laws Central Excise Mon, 10 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335742