https://www.taxtmi.com/caselaws?id=112336 The Tribunal held that the Commissioner (Appeals) erred in accepting the appellants' argument that the clause of unjust enrichment did not apply in a refund claim related to duty of excise. It was found that the duty incidence had been passed on to the customer, leading to the decision that the order passed by the Commissioner (Appeals) was illegal. The Revenue's appeal was successful, and the impugned order-in-appeal was set aside, affirming the applicability of the unjust enrichment clause in the refund claim. en-us Mon, 12 Jul 2004 00:00:00 +0530 Fri, 27 Apr 2012 16:33:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112336 The Tribunal held that the Commissioner (Appeals) erred in accepting the appellants' argument that the clause of unjust enrichment did not apply in a refund claim related to duty of excise. It was found that the duty incidence had been passed on to the customer, leading to the decision that the order passed by the Commissioner (Appeals) was illegal. The Revenue's appeal was successful, and the impugned order-in-appeal was set aside, affirming the applicability of the unjust enrichment clause in the refund claim. Case-Laws Central Excise Mon, 12 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112336