https://www.taxtmi.com/caselaws?id=337005 The Tribunal allowed the appeal, finding the appellant entitled to a refund of excise duty linked to sales tax. Despite the denial based on unjust enrichment, the Tribunal determined that the burden was not passed to customers, as evidenced by the issuance of credit notes. The matter was remanded for a fresh order, with the Tribunal emphasizing the appellant's entitlement to the refund. Additionally, the Tribunal suggested obtaining an affidavit from the appellant regarding refund return if the sales tax appeal outcome favored the department, allowing the adjudicating authority to issue a protective notice for refund recovery pending the sales tax appeal. en-us Fri, 14 Oct 2016 00:00:00 +0530 Sat, 31 Dec 2016 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337005 The Tribunal allowed the appeal, finding the appellant entitled to a refund of excise duty linked to sales tax. Despite the denial based on unjust enrichment, the Tribunal determined that the burden was not passed to customers, as evidenced by the issuance of credit notes. The matter was remanded for a fresh order, with the Tribunal emphasizing the appellant's entitlement to the refund. Additionally, the Tribunal suggested obtaining an affidavit from the appellant regarding refund return if the sales tax appeal outcome favored the department, allowing the adjudicating authority to issue a protective notice for refund recovery pending the sales tax appeal. Case-Laws Central Excise Fri, 14 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337005