Unjust enrichment under a specific notification does not apply when duty passed on is later credited back to the buyer's account.

In a dispute involving a specific notification, the Tribunal clarified that the bar of unjust enrichment does not apply where duty incidence was initially passed on to the buyer but was later credited back to the buyer's account. The earlier order was corrected to align with that settled position, confirming the principle in favour of the assessee.

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Issues: Whether the bar of unjust enrichment operates in a situation where duty incidence was initially passed on to the buyer but subsequently credited back to the buyer's account in the context of a specific notification.

Analysis: The Tribunal clarified that its earlier decision had settled that, where a specific notification is involved, the bar of unjust enrichment does not operate in such a situation. The impugned sentence in the earlier order was accordingly corrected to reflect that position.

Conclusion: The issue stands settled in favour of the assessee.

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