https://www.taxtmi.com/caselaws?id=346033 The appeal was filed against the rejection of a refund claim for coal cess on imported coal. The appellants faced a demand for differential cess, leading to a refund claim for 22 Bills of Entry. The Commissioner denied the refund for 20 Bills of Entry but remanded the matter for two specific Bills of Entry. The Tribunal set aside the rejection of refund for the 20 Bills of Entry, citing lack of communication regarding finalization of assessment. The case was remanded to evaluate the unjust enrichment issue. Ultimately, the appeal was allowed for remand. en-us Fri, 14 Jul 2017 00:00:00 +0530 Wed, 23 Aug 2017 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346033 The appeal was filed against the rejection of a refund claim for coal cess on imported coal. The appellants faced a demand for differential cess, leading to a refund claim for 22 Bills of Entry. The Commissioner denied the refund for 20 Bills of Entry but remanded the matter for two specific Bills of Entry. The Tribunal set aside the rejection of refund for the 20 Bills of Entry, citing lack of communication regarding finalization of assessment. The case was remanded to evaluate the unjust enrichment issue. Ultimately, the appeal was allowed for remand. Case-Laws Customs Fri, 14 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346033