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<h1>CESTAT Mumbai Rejects Excise Duty Refund Claims for PCC Poles</h1> The Appellate Tribunal CESTAT, Mumbai rejected refund claims on excise duty for PCC poles due to unjust enrichment. The duty passed on to electricity ... Refund - Unjust enrichment - Held that: - the incidence of duty borne by the appellants herein has been passed on to their customers, namely consumers of electricity. Therefore, the bar of unjust enrichment clearly operates against the appellants herein - appeal dismissed. The Appellate Tribunal CESTAT, Mumbai rejected refund claims due to unjust enrichment regarding excise duty on PCC poles. The duty borne by the appellants was passed on to consumers of electricity, leading to the rejection of the appeals.
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