1999 (9) TMI 172 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi issued a judgment regarding the rejection of a refund claim on the basis of unjust enrichment. The Asstt. Commissioner must first determine the admissibility of the refund claim before considering unjust enrichment. The case was remanded for further examination of evidence and a speaking order after providing an opportunity for a personal hearing. The appeals were allowed by way of remand.