https://www.taxtmi.com/caselaws?id=339180 The Tribunal remanded the case to the Adjudicating Authority to determine if the duty burden was borne by the appellant, emphasizing refund entitlement regardless of credit note timing. The appellant must provide documents, including a Chartered Accountant's certification on the buyer's Cenvat Credit status, for further examination. This decision ensures procedural fairness and legal compliance in assessing refund claims based on unjust enrichment, following the precedent set in CCE v. Addison & Co. Ltd. en-us Fri, 28 Oct 2016 00:00:00 +0530 Tue, 21 Feb 2017 00:02:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339180 The Tribunal remanded the case to the Adjudicating Authority to determine if the duty burden was borne by the appellant, emphasizing refund entitlement regardless of credit note timing. The appellant must provide documents, including a Chartered Accountant's certification on the buyer's Cenvat Credit status, for further examination. This decision ensures procedural fairness and legal compliance in assessing refund claims based on unjust enrichment, following the precedent set in CCE v. Addison & Co. Ltd. Case-Laws Central Excise Fri, 28 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339180