https://www.taxtmi.com/caselaws?id=339732 The Tribunal upheld the Commissioner (Appeals)' decision to allow the refund claim and remand the matter for fresh consideration. The Tribunal found that the refund claims were rejected due to being time-barred and lack of supporting documents, but determined that the discount structure adjustments in customer ledger accounts satisfied the principles of unjust enrichment. Additionally, the Tribunal supported the extension of provisional assessment facility without the mandatory bond requirement, ensuring the dealer was not penalized for the Department's inaction. The Tribunal dismissed Revenue's appeals and disposed of cross objections accordingly. en-us Fri, 16 Dec 2016 00:00:00 +0530 Mon, 06 Mar 2017 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339732 The Tribunal upheld the Commissioner (Appeals)' decision to allow the refund claim and remand the matter for fresh consideration. The Tribunal found that the refund claims were rejected due to being time-barred and lack of supporting documents, but determined that the discount structure adjustments in customer ledger accounts satisfied the principles of unjust enrichment. Additionally, the Tribunal supported the extension of provisional assessment facility without the mandatory bond requirement, ensuring the dealer was not penalized for the Department's inaction. The Tribunal dismissed Revenue's appeals and disposed of cross objections accordingly. Case-Laws Central Excise Fri, 16 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339732