https://www.taxtmi.com/caselaws?id=89258 The doctrine of unjust enrichment applies to refund claims even where the refund has already been sanctioned and paid. The legal position was taken from Supreme Court authority, and the applicability of the doctrine was accepted. However, the factual question of whether the duty incidence had in fact been passed on to customers still required examination on evidence. The matter was therefore remitted to the original authority for fresh adjudication after giving the assessee an opportunity of hearing, so that the passing-on issue could be determined on the record. en-us Tue, 21 Apr 1998 00:00:00 +0530 Sat, 24 Sep 2011 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89258 The doctrine of unjust enrichment applies to refund claims even where the refund has already been sanctioned and paid. The legal position was taken from Supreme Court authority, and the applicability of the doctrine was accepted. However, the factual question of whether the duty incidence had in fact been passed on to customers still required examination on evidence. The matter was therefore remitted to the original authority for fresh adjudication after giving the assessee an opportunity of hearing, so that the passing-on issue could be determined on the record. Case-Laws Central Excise Tue, 21 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89258