https://www.taxtmi.com/caselaws?id=763890 CESTAT Chandigarh upheld Commissioner (Appeals) order dismissing Revenue's appeal regarding refund claim. Original authority sanctioned refund but transferred amount to Consumer Welfare Fund under Section 27(2) invoking unjust enrichment principles instead of crediting respondent's account. Commissioner (Appeals) examined unjust enrichment issue with detailed findings per law. CESTAT found no infirmity in Commissioner's reasoned order and dismissed Revenue's appeal, upholding the lower appellate authority's decision. en-us Thu, 28 Nov 2024 00:00:00 +0530 Tue, 31 Dec 2024 08:43:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763890 CESTAT Chandigarh upheld Commissioner (Appeals) order dismissing Revenue's appeal regarding refund claim. Original authority sanctioned refund but transferred amount to Consumer Welfare Fund under Section 27(2) invoking unjust enrichment principles instead of crediting respondent's account. Commissioner (Appeals) examined unjust enrichment issue with detailed findings per law. CESTAT found no infirmity in Commissioner's reasoned order and dismissed Revenue's appeal, upholding the lower appellate authority's decision. Case-Laws Customs Thu, 28 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763890