https://www.taxtmi.com/caselaws?id=356417 The appeals were filed challenging the transfer of refund amounts to the Consumer Welfare Fund by the Commissioner (Appeals). The Hon'ble Supreme Court set aside the Gujarat High Court's order, allowing the appellants to claim refunds. The matter was remanded to the Adjudicating Authority to decide based on the pending Supreme Court proceedings, without requiring proof of unjust enrichment due to payment through bank guarantees. The Tribunal emphasized keeping all issues open and relying on evidence provided by the appellants for further proceedings. en-us Fri, 15 Dec 2017 00:00:00 +0530 Tue, 06 Mar 2018 06:33:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356417 The appeals were filed challenging the transfer of refund amounts to the Consumer Welfare Fund by the Commissioner (Appeals). The Hon'ble Supreme Court set aside the Gujarat High Court's order, allowing the appellants to claim refunds. The matter was remanded to the Adjudicating Authority to decide based on the pending Supreme Court proceedings, without requiring proof of unjust enrichment due to payment through bank guarantees. The Tribunal emphasized keeping all issues open and relying on evidence provided by the appellants for further proceedings. Case-Laws Customs Fri, 15 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356417