https://www.taxtmi.com/caselaws?id=417889 The Tribunal allowed the appeal by way of remand, directing the Commissioner (Appeals) to re-examine the issue of unjust enrichment and the eligibility of the refund claim. The respondent is to be given a reasonable opportunity to present evidence supporting their claim. The Commissioner (Appeals) is expected to pass a new order considering all aspects within three months from the respondent's appearance for the hearing. The appeal is thus allowed by way of remand. en-us Wed, 02 Feb 2022 00:00:00 +0530 Thu, 08 Sep 2022 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417889 The Tribunal allowed the appeal by way of remand, directing the Commissioner (Appeals) to re-examine the issue of unjust enrichment and the eligibility of the refund claim. The respondent is to be given a reasonable opportunity to present evidence supporting their claim. The Commissioner (Appeals) is expected to pass a new order considering all aspects within three months from the respondent's appearance for the hearing. The appeal is thus allowed by way of remand. Case-Laws Service Tax Wed, 02 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417889