https://www.taxtmi.com/caselaws?id=91199 The Tribunal upheld the decision denying the refund claim to the appellants, manufacturers of copper alloy and aluminum articles, under Section 11B of the Central Excise Act. The classification of products was approved as claimed by the appellants, but the refund was rejected based on unjust enrichment. It was found that the duty burden had been passed on to the buyer, making the appellants ineligible for a refund. The buyer, as the consumer of the goods, was deemed responsible for applying for the refund, and the appellants' appeal was dismissed. en-us Tue, 09 Jun 1998 00:00:00 +0530 Fri, 14 Oct 2011 13:48:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91199 The Tribunal upheld the decision denying the refund claim to the appellants, manufacturers of copper alloy and aluminum articles, under Section 11B of the Central Excise Act. The classification of products was approved as claimed by the appellants, but the refund was rejected based on unjust enrichment. It was found that the duty burden had been passed on to the buyer, making the appellants ineligible for a refund. The buyer, as the consumer of the goods, was deemed responsible for applying for the refund, and the appellants' appeal was dismissed. Case-Laws Central Excise Tue, 09 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91199