https://www.taxtmi.com/caselaws?id=366832 The High Court ruled in favor of the Assessee, dismissing the appeal by the revenue. The Court emphasized the burden of proof on the assessee under Section 12B to show no unjust enrichment and rejected the revenue's contention of potential revenue loss. The Tribunal's error in relying on a Division Bench judgment led to a remand to the Original Authority for reconsideration in line with the Jurisdictional High Court's decision. Adherence to proper legal precedents was underscored in the disposal of the appeal. en-us Wed, 11 Apr 2018 00:00:00 +0530 Wed, 12 Sep 2018 09:41:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366832 The High Court ruled in favor of the Assessee, dismissing the appeal by the revenue. The Court emphasized the burden of proof on the assessee under Section 12B to show no unjust enrichment and rejected the revenue's contention of potential revenue loss. The Tribunal's error in relying on a Division Bench judgment led to a remand to the Original Authority for reconsideration in line with the Jurisdictional High Court's decision. Adherence to proper legal precedents was underscored in the disposal of the appeal. Case-Laws Central Excise Wed, 11 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366832