https://www.taxtmi.com/caselaws?id=116372 The tribunal affirmed the rejection of refund claims totaling Rs. 8,941 due to unjust enrichment concerns. Despite the absence of unjust enrichment as a ground in the show cause notice, claimants must prove no unjust enrichment under Section 11B. Relying solely on customer debit notes was insufficient to establish lack of unjust enrichment, following precedents like Grasim Industries and S. Kumar's Ltd. The tribunal upheld the impugned order, emphasizing the burden on claimants to demonstrate compliance with unjust enrichment requirements. en-us Tue, 21 Jun 2005 00:00:00 +0530 Mon, 11 Jun 2012 17:59:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116372 The tribunal affirmed the rejection of refund claims totaling Rs. 8,941 due to unjust enrichment concerns. Despite the absence of unjust enrichment as a ground in the show cause notice, claimants must prove no unjust enrichment under Section 11B. Relying solely on customer debit notes was insufficient to establish lack of unjust enrichment, following precedents like Grasim Industries and S. Kumar's Ltd. The tribunal upheld the impugned order, emphasizing the burden on claimants to demonstrate compliance with unjust enrichment requirements. Case-Laws Central Excise Tue, 21 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116372