https://www.taxtmi.com/caselaws?id=111721 The tribunal allowed the appeal, finding that the appellants had not passed on the excess duty amount to their customers, as evidenced by commercial invoices showing a lower assessable value and duty amount paid by customers compared to what was paid to the Revenue. The tribunal held that the Revenue failed to provide evidence to support their claim of unjust enrichment, and therefore granted the refund of the overpaid duty amounting to Rs. 22,416 to the appellants. en-us Thu, 29 Apr 2004 00:00:00 +0530 Tue, 24 Apr 2012 18:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111721 The tribunal allowed the appeal, finding that the appellants had not passed on the excess duty amount to their customers, as evidenced by commercial invoices showing a lower assessable value and duty amount paid by customers compared to what was paid to the Revenue. The tribunal held that the Revenue failed to provide evidence to support their claim of unjust enrichment, and therefore granted the refund of the overpaid duty amounting to Rs. 22,416 to the appellants. Case-Laws Central Excise Thu, 29 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111721