https://www.taxtmi.com/caselaws?id=85714 The Tribunal dismissed the appeals regarding refund claims for Central Excise duty, ruling that the burden of duty had been passed on to dealers by the appellant. The appellant's argument that the duty was not collected from buyers but included in the price list was rejected. The Tribunal emphasized the principle of unjust enrichment, stating that where duty incidence is passed on, no refund is due. As the appellant failed to demonstrate that the duty burden had not been transferred to any other party, the appeals were dismissed for lacking merit. en-us Mon, 12 Aug 1996 00:00:00 +0530 Sat, 06 Aug 2011 17:02:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85714 The Tribunal dismissed the appeals regarding refund claims for Central Excise duty, ruling that the burden of duty had been passed on to dealers by the appellant. The appellant's argument that the duty was not collected from buyers but included in the price list was rejected. The Tribunal emphasized the principle of unjust enrichment, stating that where duty incidence is passed on, no refund is due. As the appellant failed to demonstrate that the duty burden had not been transferred to any other party, the appeals were dismissed for lacking merit. Case-Laws Central Excise Mon, 12 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85714