https://www.taxtmi.com/caselaws?id=336619 The Tribunal dismissed the revenue's appeal against the Order-in-Appeal rejecting the refund of Central Excise duty. It was found that the duty amount was a pre-deposit pending a petition before the Delhi High Court and not paid at the time of clearance, thus unjust enrichment principles did not apply. The Tribunal ruled in favor of the respondent, allowing them to claim consequential relief as per law. en-us Thu, 27 Oct 2016 00:00:00 +0530 Mon, 26 Dec 2016 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336619 The Tribunal dismissed the revenue's appeal against the Order-in-Appeal rejecting the refund of Central Excise duty. It was found that the duty amount was a pre-deposit pending a petition before the Delhi High Court and not paid at the time of clearance, thus unjust enrichment principles did not apply. The Tribunal ruled in favor of the respondent, allowing them to claim consequential relief as per law. Case-Laws Central Excise Thu, 27 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336619