https://www.taxtmi.com/caselaws?id=357679 The appeal against the Customs, Excise, and Service Tax Appellate Tribunal's decision allowing a refund when conditions of Notification No 54/2001 were not met was challenged before the Madras High Court. The Court considered the Tribunal's authority to order refunds without express provisions under the Central Excise Act, 1944, and its alleged oversight of the unjust enrichment issue under Section 11B. Despite the lapse of time and issues raised, the appeal was dismissed based on the Ministry of Finance's instruction to reduce government litigation, resulting in the case being dismissed without costs due to specified monetary limits for filing appeals. en-us Mon, 05 Mar 2018 00:00:00 +0530 Wed, 28 Mar 2018 07:58:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357679 The appeal against the Customs, Excise, and Service Tax Appellate Tribunal's decision allowing a refund when conditions of Notification No 54/2001 were not met was challenged before the Madras High Court. The Court considered the Tribunal's authority to order refunds without express provisions under the Central Excise Act, 1944, and its alleged oversight of the unjust enrichment issue under Section 11B. Despite the lapse of time and issues raised, the appeal was dismissed based on the Ministry of Finance's instruction to reduce government litigation, resulting in the case being dismissed without costs due to specified monetary limits for filing appeals. Case-Laws Central Excise Mon, 05 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357679