https://www.taxtmi.com/caselaws?id=381941 The Tribunal set aside the impugned order and remanded the matter back to the adjudicating authority for fresh consideration. The adjudicating authority was directed to reassess the refund claims, ensuring compliance with the principles of provisional assessment and unjust enrichment. The Tribunal emphasized the need for a thorough verification process to ascertain eligibility for refunds and proper adjustments of excess payments against shortfalls. The decision aligns with established legal precedents, ensuring that the appellant's rights are upheld while adhering to statutory provisions. en-us Thu, 20 Jun 2019 00:00:00 +0530 Sat, 22 Jun 2019 07:01:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381941 The Tribunal set aside the impugned order and remanded the matter back to the adjudicating authority for fresh consideration. The adjudicating authority was directed to reassess the refund claims, ensuring compliance with the principles of provisional assessment and unjust enrichment. The Tribunal emphasized the need for a thorough verification process to ascertain eligibility for refunds and proper adjustments of excess payments against shortfalls. The decision aligns with established legal precedents, ensuring that the appellant's rights are upheld while adhering to statutory provisions. Case-Laws Central Excise Thu, 20 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381941