https://www.taxtmi.com/caselaws?id=377070 The Tribunal found that the Original Authority properly sanctioned the refund claim in compliance with remand directions, examining price reduction and unjust enrichment. The Commissioner (Appeals) exceeded the scope of remand by disallowing the refund based on Rule 7 compliance, which was not within the remand's purview. Consequently, the Commissioner (Appeals)'s decision was overturned, and the appellant's appeal was allowed with appropriate reliefs granted. en-us Mon, 18 Mar 2019 00:00:00 +0530 Fri, 22 Mar 2019 06:48:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377070 The Tribunal found that the Original Authority properly sanctioned the refund claim in compliance with remand directions, examining price reduction and unjust enrichment. The Commissioner (Appeals) exceeded the scope of remand by disallowing the refund based on Rule 7 compliance, which was not within the remand's purview. Consequently, the Commissioner (Appeals)'s decision was overturned, and the appellant's appeal was allowed with appropriate reliefs granted. Case-Laws Central Excise Mon, 18 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377070