https://www.taxtmi.com/caselaws?id=764776 CESTAT Kolkata held that appellant established excess Central Excise Duty payment for November-December 2015 through ER-1 return corrections, invoice copies, and annual accounts showing advances/loans entries. Lower authorities improperly rejected evidence without valid reasoning. However, appellant failed to provide documents addressing unjust enrichment principles. Matter remanded to adjudicating authority solely for unjust enrichment verification before sanctioning refund claim. Appeal disposed through remand. en-us Fri, 17 Jan 2025 00:00:00 +0530 Sat, 18 Jan 2025 08:47:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764776 CESTAT Kolkata held that appellant established excess Central Excise Duty payment for November-December 2015 through ER-1 return corrections, invoice copies, and annual accounts showing advances/loans entries. Lower authorities improperly rejected evidence without valid reasoning. However, appellant failed to provide documents addressing unjust enrichment principles. Matter remanded to adjudicating authority solely for unjust enrichment verification before sanctioning refund claim. Appeal disposed through remand. Case-Laws Central Excise Fri, 17 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764776