https://www.taxtmi.com/caselaws?id=111518 The Appellate Tribunal CESTAT, New Delhi held that the doctrine of unjust enrichment did not apply to the appellants' refund claim as the duty was paid under protest and not passed on to buyers. The Tribunal considered legal precedents and evidence presented, including buyer affidavits and unchanged prices, supporting the appellants' position. Relying on previous judgments and the specific circumstances of the case, the Tribunal concluded that the refund claim was valid, setting aside the impugned order and accepting the appeal with any appropriate relief. en-us Mon, 15 Mar 2004 00:00:00 +0530 Mon, 23 Apr 2012 17:51:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111518 The Appellate Tribunal CESTAT, New Delhi held that the doctrine of unjust enrichment did not apply to the appellants' refund claim as the duty was paid under protest and not passed on to buyers. The Tribunal considered legal precedents and evidence presented, including buyer affidavits and unchanged prices, supporting the appellants' position. Relying on previous judgments and the specific circumstances of the case, the Tribunal concluded that the refund claim was valid, setting aside the impugned order and accepting the appeal with any appropriate relief. Case-Laws Central Excise Mon, 15 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111518