https://www.taxtmi.com/caselaws?id=353790 The Tribunal allowed the appeals, overturning the lower authorities' rejection of duty refund claims based on unjust enrichment. The Member(Judicial) emphasized the need for specific findings on unjust enrichment principles and the applicability to refund claims. Due to the lack of detailed analysis by lower authorities, the case was remanded for fresh consideration to ensure a fair review and address all issues raised by the appellant, particularly regarding the refund of pre-deposits under Rule 6 of Cenvat Credit Rules. en-us Fri, 15 Dec 2017 00:00:00 +0530 Fri, 12 Jan 2018 08:07:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353790 The Tribunal allowed the appeals, overturning the lower authorities' rejection of duty refund claims based on unjust enrichment. The Member(Judicial) emphasized the need for specific findings on unjust enrichment principles and the applicability to refund claims. Due to the lack of detailed analysis by lower authorities, the case was remanded for fresh consideration to ensure a fair review and address all issues raised by the appellant, particularly regarding the refund of pre-deposits under Rule 6 of Cenvat Credit Rules. Case-Laws Central Excise Fri, 15 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353790