https://www.taxtmi.com/caselaws?id=116789 Refund claims linked to duty paid on inputs under set-off notifications must be examined with the notifications, prior orders, and supporting records before rejection on unjust enrichment. The record indicated earlier Tribunal and connected refund decisions had treated the notifications as set-off notifications and recognised refund entitlement subject to proof that the duty incidence was not passed on. The impugned order did not independently verify the notifications, the effect of those earlier decisions, or whether the input duty burden was actually passed to buyers. The matter therefore required fresh adjudication after hearing both sides and examining all relevant issues and records. en-us Mon, 29 Aug 2005 00:00:00 +0530 Sat, 16 Jun 2012 16:35:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116789 Refund claims linked to duty paid on inputs under set-off notifications must be examined with the notifications, prior orders, and supporting records before rejection on unjust enrichment. The record indicated earlier Tribunal and connected refund decisions had treated the notifications as set-off notifications and recognised refund entitlement subject to proof that the duty incidence was not passed on. The impugned order did not independently verify the notifications, the effect of those earlier decisions, or whether the input duty burden was actually passed to buyers. The matter therefore required fresh adjudication after hearing both sides and examining all relevant issues and records. Case-Laws Central Excise Mon, 29 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116789