https://www.taxtmi.com/caselaws?id=116045 The claim for refund of duty was rejected on the grounds of unjust enrichment as the duty burden was passed on to customers. Despite the contention that a previous order had become final, the Tribunal emphasized the need to address unjust enrichment and upheld the rejection, directing the refund to the Consumer Welfare Fund. This case underscores the significance of overcoming unjust enrichment hurdles in refund claims and the necessity to demonstrate that duty burdens were not shifted to customers to succeed in such claims. en-us Thu, 23 Jun 2005 00:00:00 +0530 Wed, 06 Jun 2012 17:32:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116045 The claim for refund of duty was rejected on the grounds of unjust enrichment as the duty burden was passed on to customers. Despite the contention that a previous order had become final, the Tribunal emphasized the need to address unjust enrichment and upheld the rejection, directing the refund to the Consumer Welfare Fund. This case underscores the significance of overcoming unjust enrichment hurdles in refund claims and the necessity to demonstrate that duty burdens were not shifted to customers to succeed in such claims. Case-Laws Central Excise Thu, 23 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116045