https://www.taxtmi.com/caselaws?id=347853 The tribunal ruled in favor of the appellant, finding that they had successfully discharged the burden of unjust enrichment by providing evidence that the buying unit did not take cenvat credit on the excess duty paid. The Revenue's reliance on presumptions and assumptions without evidence was deemed legally unsustainable. Additionally, the tribunal dismissed the Revenue's argument regarding the requirement for provisional assessment, noting that the appellant's request had been previously rejected by the Revenue. Consequently, the tribunal allowed the appeals, granting the appellant the refund claim with consequential relief. en-us Mon, 21 Aug 2017 00:00:00 +0530 Mon, 30 Apr 2018 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347853 The tribunal ruled in favor of the appellant, finding that they had successfully discharged the burden of unjust enrichment by providing evidence that the buying unit did not take cenvat credit on the excess duty paid. The Revenue's reliance on presumptions and assumptions without evidence was deemed legally unsustainable. Additionally, the tribunal dismissed the Revenue's argument regarding the requirement for provisional assessment, noting that the appellant's request had been previously rejected by the Revenue. Consequently, the tribunal allowed the appeals, granting the appellant the refund claim with consequential relief. Case-Laws Central Excise Mon, 21 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347853