https://www.taxtmi.com/caselaws?id=349277 The Member (Judicial) allowed the appellant's appeal in a case concerning a refund claim based on provisional assessment of excise duty. The Member overturned the Commissioner(Appeals)'s decision, emphasizing that the refund amount was correctly reflected in the balance sheet and dismissing concerns of unjust enrichment. The rejection of the CA certificate as additional evidence was also overturned, with the adjudicating authority's examination of the unjust enrichment issue based on the balance sheet data deemed sufficient. en-us Fri, 18 Aug 2017 00:00:00 +0530 Mon, 06 Nov 2017 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349277 The Member (Judicial) allowed the appellant's appeal in a case concerning a refund claim based on provisional assessment of excise duty. The Member overturned the Commissioner(Appeals)'s decision, emphasizing that the refund amount was correctly reflected in the balance sheet and dismissing concerns of unjust enrichment. The rejection of the CA certificate as additional evidence was also overturned, with the adjudicating authority's examination of the unjust enrichment issue based on the balance sheet data deemed sufficient. Case-Laws Central Excise Fri, 18 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349277