https://www.taxtmi.com/caselaws?id=762485 CESTAT Bangalore allowed the appeal by way of remand regarding a refund claim for excess duty payment. The original authority had rejected the refund on grounds of missing TR-6 challans, Bills of Entry, non-cancellation of PD bonds, and lack of unjust enrichment evidence. The Tribunal held that the relied-upon Order-in-Appeal was previously set aside, appellant must file missing documents from assessment group, Revenue must cancel PD bonds, and unjust enrichment provisions don't apply to pre-2006 provisional assessments. Matter remanded to original authority for processing refund claims with hearing opportunity. en-us Tue, 26 Nov 2024 00:00:00 +0530 Mon, 02 Dec 2024 07:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762485 CESTAT Bangalore allowed the appeal by way of remand regarding a refund claim for excess duty payment. The original authority had rejected the refund on grounds of missing TR-6 challans, Bills of Entry, non-cancellation of PD bonds, and lack of unjust enrichment evidence. The Tribunal held that the relied-upon Order-in-Appeal was previously set aside, appellant must file missing documents from assessment group, Revenue must cancel PD bonds, and unjust enrichment provisions don't apply to pre-2006 provisional assessments. Matter remanded to original authority for processing refund claims with hearing opportunity. Case-Laws Customs Tue, 26 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762485