https://www.taxtmi.com/caselaws?id=422303 The Tribunal ruled in favor of the appellant, allowing the refund claim for Central Excise duty paid on goods returned by an unregistered buyer within the stipulated time frame. Despite procedural discrepancies, the Tribunal emphasized compliance with statutory provisions and distinguished between the buyer's registration status under Central Excise and GST laws, leading to the appellant's entitlement to the refund. The Adjudicating Authority was directed to grant the refund along with interest within 45 days. en-us Fri, 29 Apr 2022 00:00:00 +0530 Mon, 06 Feb 2023 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422303 The Tribunal ruled in favor of the appellant, allowing the refund claim for Central Excise duty paid on goods returned by an unregistered buyer within the stipulated time frame. Despite procedural discrepancies, the Tribunal emphasized compliance with statutory provisions and distinguished between the buyer's registration status under Central Excise and GST laws, leading to the appellant's entitlement to the refund. The Adjudicating Authority was directed to grant the refund along with interest within 45 days. Case-Laws Central Excise Fri, 29 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422303