https://www.taxtmi.com/caselaws?id=345125 The Tribunal allowed the appeal in a case concerning the dutiability of sub-station equipment support structures and transmissions towers. The Commissioner's rejection of the refund claim based on unjust enrichment was overturned. The Tribunal emphasized the need for further evidence, such as ledger entries, to substantiate the claim of unjust enrichment. The case was remanded to the adjudicating authority for a fresh decision within three months. en-us Fri, 23 Jun 2017 00:00:00 +0530 Wed, 12 Jul 2017 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345125 The Tribunal allowed the appeal in a case concerning the dutiability of sub-station equipment support structures and transmissions towers. The Commissioner's rejection of the refund claim based on unjust enrichment was overturned. The Tribunal emphasized the need for further evidence, such as ledger entries, to substantiate the claim of unjust enrichment. The case was remanded to the adjudicating authority for a fresh decision within three months. Case-Laws Central Excise Fri, 23 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345125