https://www.taxtmi.com/caselaws?id=93530 The Revenue's appeal challenging the denial of a refund claim based on duty passed on to customers and the principle of unjust enrichment was successful. The Apex Court held that duty paid at the time of goods clearance, with credit notes issued later, did not transfer the duty incidence to customers. The decision favored the Revenue department, overturning the Commissioner (Appeals) decision to accept the claim based on an affidavit and previous Tribunal decision. en-us Mon, 10 Apr 2000 00:00:00 +0530 Mon, 14 Nov 2011 11:33:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93530 The Revenue's appeal challenging the denial of a refund claim based on duty passed on to customers and the principle of unjust enrichment was successful. The Apex Court held that duty paid at the time of goods clearance, with credit notes issued later, did not transfer the duty incidence to customers. The decision favored the Revenue department, overturning the Commissioner (Appeals) decision to accept the claim based on an affidavit and previous Tribunal decision. Case-Laws Central Excise Mon, 10 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93530