https://www.taxtmi.com/caselaws?id=110522 The Appellate Tribunal CESTAT, New Delhi, considered the applicability of the doctrine of unjust enrichment to a refund claim where excess duty was initially paid by the respondents. The Tribunal held that the subsequent issuance of a debit note did not render the doctrine of unjust enrichment inapplicable once the duty incidence had been passed on. Citing legal precedents, including a Supreme Court decision, the Tribunal set aside the Deputy Commissioner's decision and remanded the matter to the Commissioner (Appeals) for reconsideration in line with the established legal principles. The appeal of the Revenue was allowed by way of remand. en-us Wed, 08 Oct 2003 00:00:00 +0530 Tue, 17 Apr 2012 12:44:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110522 The Appellate Tribunal CESTAT, New Delhi, considered the applicability of the doctrine of unjust enrichment to a refund claim where excess duty was initially paid by the respondents. The Tribunal held that the subsequent issuance of a debit note did not render the doctrine of unjust enrichment inapplicable once the duty incidence had been passed on. Citing legal precedents, including a Supreme Court decision, the Tribunal set aside the Deputy Commissioner's decision and remanded the matter to the Commissioner (Appeals) for reconsideration in line with the established legal principles. The appeal of the Revenue was allowed by way of remand. Case-Laws Central Excise Wed, 08 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110522