https://www.taxtmi.com/caselaws?id=198916 The Tribunal ruled in favor of the appellant in a refund claim dispute. The claim, filed within one year of the Commissioner's order, was deemed valid despite being after the payment date. The jurisdictional payment issue was resolved in favor of the appellant, recognizing the specific jurisdiction of the Export Promotion Zone. Additionally, the unjust enrichment argument was dismissed, as the duty paid was utilized in manufacturing goods for export, exempting the appellant from unjust enrichment provisions. The Tribunal allowed the refund claim, emphasizing the unique circumstances and legal provisions applicable to the 100% EOU, granting relief to the appellant. en-us Fri, 10 Mar 2017 00:00:00 +0530 Tue, 13 Feb 2018 06:22:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198916 The Tribunal ruled in favor of the appellant in a refund claim dispute. The claim, filed within one year of the Commissioner's order, was deemed valid despite being after the payment date. The jurisdictional payment issue was resolved in favor of the appellant, recognizing the specific jurisdiction of the Export Promotion Zone. Additionally, the unjust enrichment argument was dismissed, as the duty paid was utilized in manufacturing goods for export, exempting the appellant from unjust enrichment provisions. The Tribunal allowed the refund claim, emphasizing the unique circumstances and legal provisions applicable to the 100% EOU, granting relief to the appellant. Case-Laws Central Excise Fri, 10 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198916