https://www.taxtmi.com/caselaws?id=362696 Refund of duty paid under protest was confined by an earlier remand order to verification of unjust enrichment and production of specified evidence, so the lower authorities could not expand the inquiry beyond that limited scope. The retained amount related to electricity used for purposes other than manufacture, and the appellant had not challenged the restrictive remand or sought rectification. On that basis, the claim for restoration of the retained amount was rejected and the retention was upheld. en-us Tue, 10 Apr 2018 00:00:00 +0530 Mon, 02 Jul 2018 10:52:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362696 Refund of duty paid under protest was confined by an earlier remand order to verification of unjust enrichment and production of specified evidence, so the lower authorities could not expand the inquiry beyond that limited scope. The retained amount related to electricity used for purposes other than manufacture, and the appellant had not challenged the restrictive remand or sought rectification. On that basis, the claim for restoration of the retained amount was rejected and the retention was upheld. Case-Laws Central Excise Tue, 10 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362696