https://www.taxtmi.com/caselaws?id=116921 The Tribunal overturned the denial of a refund claim amounting to approximately Rs. 1.3 lakhs based on unjust enrichment. The appellant, a Public Sector Undertaking, cleared LPG at a higher price before discovering a government-mandated price reduction. Despite invoicing the higher amount, buyers paid at the reduced price, including duty, as confirmed by certificates. The Tribunal held that passing on duty liability only occurs upon actual payment by the buyer, not mere invoicing. Consequently, the appellant was found not to have unjustly enriched and the refund claim denial was reversed in favor of the appellant. en-us Wed, 04 Jan 2006 00:00:00 +0530 Mon, 18 Jun 2012 18:23:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116921 The Tribunal overturned the denial of a refund claim amounting to approximately Rs. 1.3 lakhs based on unjust enrichment. The appellant, a Public Sector Undertaking, cleared LPG at a higher price before discovering a government-mandated price reduction. Despite invoicing the higher amount, buyers paid at the reduced price, including duty, as confirmed by certificates. The Tribunal held that passing on duty liability only occurs upon actual payment by the buyer, not mere invoicing. Consequently, the appellant was found not to have unjustly enriched and the refund claim denial was reversed in favor of the appellant. Case-Laws Central Excise Wed, 04 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116921