https://www.taxtmi.com/caselaws?id=298376 The Appellate Tribunal CESTAT ALLAHABAD dismissed the Revenue's appeal against the Commissioner (Appeals) order, ruling that the principle of unjust enrichment does not apply to deposits made by the assessee during the investigation period, in line with the judgment of the Hon'ble Allahabad High Court in the case of EBIZ.COM PVT. LTD. v/s COMMISSIONER OF CENTRAL EXCISE, CUSTOMS & S.T. The Tribunal upheld the decision that the deposits were not recovered from customers and therefore, the assessee was entitled to a refund of the deposits. en-us Fri, 29 Nov 2019 00:00:00 +0530 Tue, 18 Jul 2023 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298376 The Appellate Tribunal CESTAT ALLAHABAD dismissed the Revenue's appeal against the Commissioner (Appeals) order, ruling that the principle of unjust enrichment does not apply to deposits made by the assessee during the investigation period, in line with the judgment of the Hon'ble Allahabad High Court in the case of EBIZ.COM PVT. LTD. v/s COMMISSIONER OF CENTRAL EXCISE, CUSTOMS & S.T. The Tribunal upheld the decision that the deposits were not recovered from customers and therefore, the assessee was entitled to a refund of the deposits. Case-Laws Service Tax Fri, 29 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298376