https://www.taxtmi.com/caselaws?id=337458 The appellant's claim of exemption under Notification No.108/95-CE was initially rejected due to a discrepancy in the certificate, but was later accepted upon submission of a revised certificate. The duty paid was deemed refundable as per the correct certificate. The refund claim was rejected by the original authority for failure to claim the exemption during clearance and lack of proof on unjust enrichment. The judgment remanded the matter for verification of facts on unjust enrichment, granting the appellant an opportunity for a personal hearing and submission of documents for further examination. en-us Fri, 11 Nov 2016 00:00:00 +0530 Tue, 10 Jan 2017 07:23:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337458 The appellant's claim of exemption under Notification No.108/95-CE was initially rejected due to a discrepancy in the certificate, but was later accepted upon submission of a revised certificate. The duty paid was deemed refundable as per the correct certificate. The refund claim was rejected by the original authority for failure to claim the exemption during clearance and lack of proof on unjust enrichment. The judgment remanded the matter for verification of facts on unjust enrichment, granting the appellant an opportunity for a personal hearing and submission of documents for further examination. Case-Laws Central Excise Fri, 11 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337458