https://www.taxtmi.com/caselaws?id=107556 Refund of extra duty and interest paid belatedly at the department's instance was not hit by unjust enrichment because the payment was made after clearance of the goods, so the duty incidence could not have been passed on to customers at that time. The refund therefore could not be denied on that ground, and the sanctioning order was restored in favour of the assessee. en-us Wed, 21 May 2003 00:00:00 +0530 Fri, 23 Mar 2012 13:28:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107556 Refund of extra duty and interest paid belatedly at the department's instance was not hit by unjust enrichment because the payment was made after clearance of the goods, so the duty incidence could not have been passed on to customers at that time. The refund therefore could not be denied on that ground, and the sanctioning order was restored in favour of the assessee. Case-Laws Central Excise Wed, 21 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107556