https://www.taxtmi.com/caselaws?id=355587 The Tribunal dismissed the appeal against the erroneous refund demand confirmation by the Commissioner, upholding the order for recovery of the refund. Despite pending proceedings before the High Court, the Tribunal ruled that the matter could not be kept in abeyance due to the absence of a stay order. Emphasizing principles of unjust enrichment and the passing of duty incidence, the Tribunal found that the rejection of the refund claim had attained finality, leading to the dismissal of the appeal and affirming the recovery order. en-us Fri, 29 Dec 2017 00:00:00 +0530 Fri, 16 Feb 2018 07:09:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355587 The Tribunal dismissed the appeal against the erroneous refund demand confirmation by the Commissioner, upholding the order for recovery of the refund. Despite pending proceedings before the High Court, the Tribunal ruled that the matter could not be kept in abeyance due to the absence of a stay order. Emphasizing principles of unjust enrichment and the passing of duty incidence, the Tribunal found that the rejection of the refund claim had attained finality, leading to the dismissal of the appeal and affirming the recovery order. Case-Laws Central Excise Fri, 29 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355587