https://www.taxtmi.com/caselaws?id=86350 The Tribunal allowed the appeal in favor of the appellant, a polyester film manufacturer, in a refund claim dispute. The appellant's mistake in duty calculation did not impact the assessable value, and unjust enrichment was not established as the excess duty was not passed on to the customer. The Tribunal upheld the genuineness of the customer's certificate confirming non-payment of excess duty, leading to the decision that the refund was rightfully due to the appellants. en-us Wed, 15 Jan 1997 00:00:00 +0530 Wed, 24 Aug 2011 12:25:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86350 The Tribunal allowed the appeal in favor of the appellant, a polyester film manufacturer, in a refund claim dispute. The appellant's mistake in duty calculation did not impact the assessable value, and unjust enrichment was not established as the excess duty was not passed on to the customer. The Tribunal upheld the genuineness of the customer's certificate confirming non-payment of excess duty, leading to the decision that the refund was rightfully due to the appellants. Case-Laws Central Excise Wed, 15 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86350