https://www.taxtmi.com/caselaws?id=441376 The appeals involving refund claims were decided with varying outcomes. Appeals by the revenue against the Commissioner's decision to allow refund claims were allowed, while appeals dismissed by the Commissioner were upheld. The tribunal, however, remanded some cases back for reconsideration based on Chartered Accountant certificates. The issue of unjust enrichment played a crucial role, with the tribunal finding that the burden of duty had potentially been passed on to customers, leading to the inadmissibility of refund claims. An appeal for provisional assessment was dismissed as irrelevant. en-us Tue, 25 Apr 2023 00:00:00 +0530 Tue, 08 Aug 2023 07:27:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441376 The appeals involving refund claims were decided with varying outcomes. Appeals by the revenue against the Commissioner's decision to allow refund claims were allowed, while appeals dismissed by the Commissioner were upheld. The tribunal, however, remanded some cases back for reconsideration based on Chartered Accountant certificates. The issue of unjust enrichment played a crucial role, with the tribunal finding that the burden of duty had potentially been passed on to customers, leading to the inadmissibility of refund claims. An appeal for provisional assessment was dismissed as irrelevant. Case-Laws Central Excise Tue, 25 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441376