https://www.taxtmi.com/caselaws?id=762057 CESTAT New Delhi dismissed the appellant's refund claim for amounts collected during investigation. The Tribunal held that seeking refund is not a matter of right and proper procedures under Section 11B of Central Excise Act must be followed, citing Mafatlal Industries Ltd. SC precedent. The adjudicating authority correctly invoked unjust enrichment provisions after the matter was remanded. The Tribunal found no infirmity in rejecting the refund application as the required legal procedures were not followed, emphasizing that refund claims must comply with constitutional principles of economic justice and established judicial procedures. en-us Fri, 05 Jul 2024 00:00:00 +0530 Sat, 23 Nov 2024 08:01:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762057 CESTAT New Delhi dismissed the appellant's refund claim for amounts collected during investigation. The Tribunal held that seeking refund is not a matter of right and proper procedures under Section 11B of Central Excise Act must be followed, citing Mafatlal Industries Ltd. SC precedent. The adjudicating authority correctly invoked unjust enrichment provisions after the matter was remanded. The Tribunal found no infirmity in rejecting the refund application as the required legal procedures were not followed, emphasizing that refund claims must comply with constitutional principles of economic justice and established judicial procedures. Case-Laws Service Tax Fri, 05 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762057