https://www.taxtmi.com/caselaws?id=30256 The Tribunal upheld the refund claim by the Superintending Engineer, TNEB, Nagapattinam, finding no unjust enrichment involved. However, the case was remanded due to the absence of original duty paying documents, emphasizing the necessity of proper evidence for refund verification. The appellant's argument that the excess duty paid did not impact power tariffs and was recoverable from excise authorities was supported by the Tribunal's examination of financial records and previous decisions. Refund denial for lack of original documents was overturned, allowing for verification through alternative means like bank scrolls. en-us Mon, 10 Mar 2008 00:00:00 +0530 Tue, 19 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30256 The Tribunal upheld the refund claim by the Superintending Engineer, TNEB, Nagapattinam, finding no unjust enrichment involved. However, the case was remanded due to the absence of original duty paying documents, emphasizing the necessity of proper evidence for refund verification. The appellant's argument that the excess duty paid did not impact power tariffs and was recoverable from excise authorities was supported by the Tribunal's examination of financial records and previous decisions. Refund denial for lack of original documents was overturned, allowing for verification through alternative means like bank scrolls. Case-Laws Central Excise Mon, 10 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30256