https://www.taxtmi.com/caselaws?id=442254 The Tribunal allowed the appeals by remanding the matter to the adjudicating authority for fresh consideration, directing them to process the refund claim de novo. The rejection of the refund claim based on the lack of provisional assessment was deemed unjustified, as the appellant had requested provisional assessment. The requirement for end customer sales details to justify excess excise duty payment was found to be erroneous. The Tribunal criticized the authorities for inadequately addressing the issue of unjust enrichment and dismissed the impugned order, emphasizing the need for a proper analysis on the matter. en-us Fri, 25 Aug 2023 00:00:00 +0530 Mon, 28 Aug 2023 08:17:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442254 The Tribunal allowed the appeals by remanding the matter to the adjudicating authority for fresh consideration, directing them to process the refund claim de novo. The rejection of the refund claim based on the lack of provisional assessment was deemed unjustified, as the appellant had requested provisional assessment. The requirement for end customer sales details to justify excess excise duty payment was found to be erroneous. The Tribunal criticized the authorities for inadequately addressing the issue of unjust enrichment and dismissed the impugned order, emphasizing the need for a proper analysis on the matter. Case-Laws Central Excise Fri, 25 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442254