https://www.taxtmi.com/caselaws?id=115146 The Tribunal dismissed the appeal, upholding the validity of the refund in the case where the duty incidence was not passed on to the buyer, and the doctrine of unjust enrichment did not apply. The decision favored the Respondent, as it was found that the disputed duty amount was not collected from the buyer by the Appellant, leading to the rejection of the appeal. en-us Wed, 06 Oct 2004 00:00:00 +0530 Thu, 24 May 2012 12:35:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115146 The Tribunal dismissed the appeal, upholding the validity of the refund in the case where the duty incidence was not passed on to the buyer, and the doctrine of unjust enrichment did not apply. The decision favored the Respondent, as it was found that the disputed duty amount was not collected from the buyer by the Appellant, leading to the rejection of the appeal. Case-Laws Central Excise Wed, 06 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115146