https://www.taxtmi.com/caselaws?id=767191 CESTAT Mumbai allowed appeal by remand in refund case involving CENVAT credit reversal demand under Rule 6(3A)(c)(iii) of CENVAT Credit Rules, 2004. Show cause proceedings were subsequently dropped by adjudicating authority. First appellate authority failed to examine core legal issues despite specific submissions during personal hearing, not following Section 11B requirements for refund claims. Tribunal held amounts paid under protest during adjudication constitute deposits, not duty payments, making unjust enrichment principles inapplicable. Matter remanded to original authority for fresh adjudication on merits following proper legal procedures. en-us Mon, 10 Mar 2025 00:00:00 +0530 Wed, 12 Mar 2025 09:06:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767191 CESTAT Mumbai allowed appeal by remand in refund case involving CENVAT credit reversal demand under Rule 6(3A)(c)(iii) of CENVAT Credit Rules, 2004. Show cause proceedings were subsequently dropped by adjudicating authority. First appellate authority failed to examine core legal issues despite specific submissions during personal hearing, not following Section 11B requirements for refund claims. Tribunal held amounts paid under protest during adjudication constitute deposits, not duty payments, making unjust enrichment principles inapplicable. Matter remanded to original authority for fresh adjudication on merits following proper legal procedures. Case-Laws Service Tax Mon, 10 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767191