https://www.taxtmi.com/caselaws?id=50266 A refund letter can be treated as a valid refund claim even if it is not filed in the prescribed proforma, where excess excise duty was paid and the request clearly sought refund; the defect in form did not defeat the claim. Verification of unjust enrichment through credit notes and consumer payment details was also found justified, because the appellate authority had directed the Revenue to check the supporting material. The refund-related order was therefore sustained and the Revenue's challenge failed. en-us Tue, 31 Oct 2000 00:00:00 +0530 Fri, 20 Aug 2010 16:52:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50266 A refund letter can be treated as a valid refund claim even if it is not filed in the prescribed proforma, where excess excise duty was paid and the request clearly sought refund; the defect in form did not defeat the claim. Verification of unjust enrichment through credit notes and consumer payment details was also found justified, because the appellate authority had directed the Revenue to check the supporting material. The refund-related order was therefore sustained and the Revenue's challenge failed. Case-Laws Central Excise Tue, 31 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50266