https://www.taxtmi.com/caselaws?id=354582 The Tribunal accepted the appellant's classification of 'Ground Power Unit' as parts of aircraft under Chapter 88, setting aside the Revenue's proposed duty under Chapter 85. The Tribunal sanctioned a refund claim initially rejected on grounds of time bar and unjust enrichment. However, the Revenue's appeal regarding the reduction of the refund amount due to Cenvat credit utilization was upheld by the Commissioner (Appeals). The Tribunal remanded both appeals for verification of Cenvat credit utilization and classification of goods, emphasizing the necessity of concrete evidence. en-us Fri, 03 Nov 2017 00:00:00 +0530 Thu, 01 Feb 2018 06:37:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354582 The Tribunal accepted the appellant's classification of 'Ground Power Unit' as parts of aircraft under Chapter 88, setting aside the Revenue's proposed duty under Chapter 85. The Tribunal sanctioned a refund claim initially rejected on grounds of time bar and unjust enrichment. However, the Revenue's appeal regarding the reduction of the refund amount due to Cenvat credit utilization was upheld by the Commissioner (Appeals). The Tribunal remanded both appeals for verification of Cenvat credit utilization and classification of goods, emphasizing the necessity of concrete evidence. Case-Laws Central Excise Fri, 03 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354582