https://www.taxtmi.com/caselaws?id=115986 The Appellate Tribunal CESTAT, New Delhi allowed the appeal, setting aside the Commissioner (Appeals)'s decision and affirming the appellants' entitlement to a refund amount of Rs. 18,21,225 along with applicable interest. The Tribunal held that the principle of unjust enrichment was inapplicable as duty was paid by the appellants after goods clearance, making the passing on of duty incidence to consumers irrelevant. Additionally, the Tribunal found the refund claim timely filed within the stipulated period, rejecting the Commissioner (Appeals)'s view on limitation. The appellants succeeded in their appeal, securing the refund and interest owed to them. en-us Mon, 04 Apr 2005 00:00:00 +0530 Wed, 06 Jun 2012 13:11:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115986 The Appellate Tribunal CESTAT, New Delhi allowed the appeal, setting aside the Commissioner (Appeals)'s decision and affirming the appellants' entitlement to a refund amount of Rs. 18,21,225 along with applicable interest. The Tribunal held that the principle of unjust enrichment was inapplicable as duty was paid by the appellants after goods clearance, making the passing on of duty incidence to consumers irrelevant. Additionally, the Tribunal found the refund claim timely filed within the stipulated period, rejecting the Commissioner (Appeals)'s view on limitation. The appellants succeeded in their appeal, securing the refund and interest owed to them. Case-Laws Customs Mon, 04 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115986