https://www.taxtmi.com/caselaws?id=390180 The High Court set aside the Tribunal's order and remanded the matter for fresh consideration, emphasizing the need for proper evaluation of evidence and recording of reasons for decisions. The appellant's challenge on unjust enrichment was dismissed as insufficient proof was provided to show that duty burden was not passed on to consumers. The Tribunal's failure to consider all evidence and apply relevant legal principles from previous judgments led to the decision being overturned. The case was sent back to the Tribunal for a reevaluation with directions to provide reasoned decisions. en-us Mon, 16 Dec 2019 00:00:00 +0530 Tue, 27 Jul 2021 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390180 The High Court set aside the Tribunal's order and remanded the matter for fresh consideration, emphasizing the need for proper evaluation of evidence and recording of reasons for decisions. The appellant's challenge on unjust enrichment was dismissed as insufficient proof was provided to show that duty burden was not passed on to consumers. The Tribunal's failure to consider all evidence and apply relevant legal principles from previous judgments led to the decision being overturned. The case was sent back to the Tribunal for a reevaluation with directions to provide reasoned decisions. Case-Laws Central Excise Mon, 16 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390180