https://www.taxtmi.com/caselaws?id=763779 The Tribunal remanded the case to the original authority for further verification of the appellants' claims regarding the refund of excess duty paid on cement supplied to institutional buyers. The Tribunal found insufficient evidence to support the appellants' claims that supplies were made exclusively to institutional buyers, exempt from MRP declaration. Additionally, the Tribunal upheld the presumption of unjust enrichment due to the lack of conclusive evidence that institutional buyers did not avail CENVAT credit. The original authority was instructed to complete the proceedings within 12 weeks, allowing the appellants to present necessary evidence. en-us Fri, 13 Dec 2024 00:00:00 +0530 Fri, 27 Dec 2024 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763779 The Tribunal remanded the case to the original authority for further verification of the appellants' claims regarding the refund of excess duty paid on cement supplied to institutional buyers. The Tribunal found insufficient evidence to support the appellants' claims that supplies were made exclusively to institutional buyers, exempt from MRP declaration. Additionally, the Tribunal upheld the presumption of unjust enrichment due to the lack of conclusive evidence that institutional buyers did not avail CENVAT credit. The original authority was instructed to complete the proceedings within 12 weeks, allowing the appellants to present necessary evidence. Case-Laws Central Excise Fri, 13 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763779