https://www.taxtmi.com/caselaws?id=390004 The Tribunal allowed the appeal by remanding the case to the Adjudicating authority for a detailed analysis of unjust enrichment, quantum of refund, and other issues. The Adjudicating authority's decision on limitation was overturned, finding the refund claim was not time-barred. Despite rejecting the claim on unjust enrichment grounds, the Commissioner (Appeals) did not thoroughly examine the evidence. The matter was sent back for further examination within six months, ensuring a fair hearing for the Appellant. en-us Thu, 14 Nov 2019 00:00:00 +0530 Sat, 21 Dec 2019 10:10:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390004 The Tribunal allowed the appeal by remanding the case to the Adjudicating authority for a detailed analysis of unjust enrichment, quantum of refund, and other issues. The Adjudicating authority's decision on limitation was overturned, finding the refund claim was not time-barred. Despite rejecting the claim on unjust enrichment grounds, the Commissioner (Appeals) did not thoroughly examine the evidence. The matter was sent back for further examination within six months, ensuring a fair hearing for the Appellant. Case-Laws Central Excise Thu, 14 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390004