https://www.taxtmi.com/highlights?id=62132 Refund of duty paid - applicability of principles of unjust enrichment - Commissioner (Appeals) has committed an error by holding the refund to hit by unjust enrichment merely on presumptive basis. No relevant evidence at all been discussed by him while coming to the said conclusion. Rather, the relevant evidence as was considered by Original adjudicating authority has miserably been ignored by the Appellate Authority - the question of adjudication as framed stands decided in favour of the appellant - AT en-us Fri, 25 Feb 2022 08:34:05 +0530 Fri, 25 Feb 2022 08:34:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62132 Refund of duty paid - applicability of principles of unjust enrichment - Commissioner (Appeals) has committed an error by holding the refund to hit by unjust enrichment merely on presumptive basis. No relevant evidence at all been discussed by him while coming to the said conclusion. Rather, the relevant evidence as was considered by Original adjudicating authority has miserably been ignored by the Appellate Authority - the question of adjudication as framed stands decided in favour of the appellant - AT Highlights Service Tax Fri, 25 Feb 2022 08:34:05 +0530 https://www.taxtmi.com/highlights?id=62132