https://www.taxtmi.com/caselaws?id=115060 The Tribunal dismissed the appeal by M/s. Delton Cables Ltd., upholding the decision that the bar of unjust enrichment was applicable. The appellant failed to substantiate that they bore the duty incidence and did not pass it on to their customers, leading to the rejection of the refund claim under Section 11B(1) of the Central Excise Act. en-us Thu, 14 Oct 2004 00:00:00 +0530 Wed, 23 May 2012 14:48:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115060 The Tribunal dismissed the appeal by M/s. Delton Cables Ltd., upholding the decision that the bar of unjust enrichment was applicable. The appellant failed to substantiate that they bore the duty incidence and did not pass it on to their customers, leading to the rejection of the refund claim under Section 11B(1) of the Central Excise Act. Case-Laws Central Excise Thu, 14 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115060