https://www.taxtmi.com/caselaws?id=425863 The Tribunal allowed the appeal, directing the Department to refund the entire amount of Rs.6,27,728/- along with interest within two months from the receipt of the order. The Tribunal set aside the order under challenge and upheld the directions of the Commissioner (Appeals), emphasizing that amounts deposited during investigation are under protest and not subject to unjust enrichment. The Tribunal also clarified that the Commissioner (Appeals) does not have the statutory power to remand a case under Section 35A. en-us Fri, 08 Jul 2022 00:00:00 +0530 Wed, 03 Aug 2022 08:54:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425863 The Tribunal allowed the appeal, directing the Department to refund the entire amount of Rs.6,27,728/- along with interest within two months from the receipt of the order. The Tribunal set aside the order under challenge and upheld the directions of the Commissioner (Appeals), emphasizing that amounts deposited during investigation are under protest and not subject to unjust enrichment. The Tribunal also clarified that the Commissioner (Appeals) does not have the statutory power to remand a case under Section 35A. Case-Laws Central Excise Fri, 08 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425863