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of <h1>Tribunal overturns Commissioner's order on refund claims due to unjust enrichment, remands for further review.</h1> The Tribunal set aside the Commissioner's order upholding the rejection of five refund claims totaling Rs. 51,79,637 based on unjust enrichment. The ... Refund - Unjust enrichment Issues involved: Appeal against the order of Commissioner (Appeals) upholding rejection of five refund claims based on unjust enrichment.Summary:The appellant operated a scheme providing cash incentives to dealers based on car sales, leading to five refund claims totaling Rs. 51,79,637. The original authority and Commissioner (Appeals) rejected the claims citing unjust enrichment, as the incentives were for dealers, not end users. The Tribunal considered the scope of unjust enrichment as per Section 11B, referencing a Madras High Court case. It emphasized that the duty burden should not have been passed on to any other person, not necessarily the ultimate consumer. The Tribunal set aside the Commissioner's order, remanding the matter to the original authority to determine if the duty burden was passed on to the dealers, the buyers, for fresh consideration of the refund claims.
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