https://www.taxtmi.com/caselaws?id=345289 The Tribunal set aside the Commissioner (Appeals)'s orders and allowed the appeals related to the demand. The appeals concerning refund claims were remanded for reprocessing, with instructions to reconsider the issue of unjust enrichment. The Tribunal concluded that the discrepancies in production records were attributed to the manufacturing process and not clandestine removal, rendering the demands unsupported without corroborative evidence. en-us Fri, 30 Jun 2017 00:00:00 +0530 Fri, 28 Jul 2017 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345289 The Tribunal set aside the Commissioner (Appeals)'s orders and allowed the appeals related to the demand. The appeals concerning refund claims were remanded for reprocessing, with instructions to reconsider the issue of unjust enrichment. The Tribunal concluded that the discrepancies in production records were attributed to the manufacturing process and not clandestine removal, rendering the demands unsupported without corroborative evidence. Case-Laws Central Excise Fri, 30 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345289