https://www.taxtmi.com/caselaws?id=338497 The court allowed the appeal for admission on the same day as requested by the appellant's counsel. The Tribunal's decision to deny the refund was overturned as the burden of proof shifted to the Department, which failed to prove the Assessee's claim was false, leading to the rejection of the refund claim on the grounds of unjust enrichment. The court dismissed the appeal, stating the legal principles were settled by previous judgments and primarily involved questions of fact. en-us Tue, 17 Jan 2017 00:00:00 +0530 Tue, 30 Jan 2018 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338497 The court allowed the appeal for admission on the same day as requested by the appellant's counsel. The Tribunal's decision to deny the refund was overturned as the burden of proof shifted to the Department, which failed to prove the Assessee's claim was false, leading to the rejection of the refund claim on the grounds of unjust enrichment. The court dismissed the appeal, stating the legal principles were settled by previous judgments and primarily involved questions of fact. Case-Laws Central Excise Tue, 17 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338497