https://www.taxtmi.com/caselaws?id=84824 The Tribunal allowed the appeal of pharmaceutical manufacturers regarding the rejection of their refund claim for excess duty paid on Nufenac tablets and injections due to duty rate changes. It was held that unjust enrichment did not apply as the duty incidence was not passed on to consumers, given the fixed retail price set by the Drug Controller. The Tribunal set aside the rejection based on unjust enrichment under section 11B of the Central Excises & Salt Act, 1944. en-us Fri, 21 Jul 1995 00:00:00 +0530 Mon, 25 Jul 2011 18:17:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84824 The Tribunal allowed the appeal of pharmaceutical manufacturers regarding the rejection of their refund claim for excess duty paid on Nufenac tablets and injections due to duty rate changes. It was held that unjust enrichment did not apply as the duty incidence was not passed on to consumers, given the fixed retail price set by the Drug Controller. The Tribunal set aside the rejection based on unjust enrichment under section 11B of the Central Excises & Salt Act, 1944. Case-Laws Central Excise Fri, 21 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84824