https://www.taxtmi.com/caselaws?id=197971 The Appellate Tribunal CESTAT, Ahmedabad allowed the appeal against the rejection of a refund claim of Rs. 1,34,894 due to unjust enrichment concerns. The lower authorities erred in rejecting the claim based on incorrect grounds related to provisional assessments and the chartered accountant certificate. The Tribunal found the appellant eligible for the refund as the excess payment was made during provisional assessments, and directed the lower authorities to refund the amount in cash to the appellant, overturning the decision to credit it to the Consumer Welfare Fund. The appeal was successful, ruling in favor of the appellant. en-us Thu, 12 Oct 2017 00:00:00 +0530 Fri, 09 Feb 2018 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197971 The Appellate Tribunal CESTAT, Ahmedabad allowed the appeal against the rejection of a refund claim of Rs. 1,34,894 due to unjust enrichment concerns. The lower authorities erred in rejecting the claim based on incorrect grounds related to provisional assessments and the chartered accountant certificate. The Tribunal found the appellant eligible for the refund as the excess payment was made during provisional assessments, and directed the lower authorities to refund the amount in cash to the appellant, overturning the decision to credit it to the Consumer Welfare Fund. The appeal was successful, ruling in favor of the appellant. Case-Laws Customs Thu, 12 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197971