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    <title>2022 (6) TMI 979 - CESTAT KOLKATA</title>
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    <description>The Appeal was dismissed as infructuous by the Appellate Tribunal CESTAT KOLKATA. The matter had been remanded back to the original authority, and upon examination, it was found that the refund claim was inadmissible due to the unjust enrichment clause. The Appeal was deemed unnecessary as the issue of remand had been resolved, leading to its dismissal. The Tribunal also addressed the request for expeditious decision-making but clarified they could not direct on an issue not before them, leaving the parties to pursue the matter further if desired.</description>
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      <description>The Appeal was dismissed as infructuous by the Appellate Tribunal CESTAT KOLKATA. The matter had been remanded back to the original authority, and upon examination, it was found that the refund claim was inadmissible due to the unjust enrichment clause. The Appeal was deemed unnecessary as the issue of remand had been resolved, leading to its dismissal. The Tribunal also addressed the request for expeditious decision-making but clarified they could not direct on an issue not before them, leaving the parties to pursue the matter further if desired.</description>
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