https://www.taxtmi.com/caselaws?id=119458 The appeals were allowed, granting relief to the appellants in a case concerning refund applications related to paper supplied to Madhya Pradesh Text Book Board. The issue of unjust enrichment was raised due to duty overpayment, but factual verification confirmed that the duty amounts were not passed on to buyers. Despite legal arguments citing Tribunal decisions, the Commissioner ruled in favor of the appellants, setting aside the previous order and allowing the refund claims based on the absence of passing on higher duty amounts to buyers. en-us Wed, 01 Mar 2006 00:00:00 +0530 Wed, 11 Jul 2012 12:17:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119458 The appeals were allowed, granting relief to the appellants in a case concerning refund applications related to paper supplied to Madhya Pradesh Text Book Board. The issue of unjust enrichment was raised due to duty overpayment, but factual verification confirmed that the duty amounts were not passed on to buyers. Despite legal arguments citing Tribunal decisions, the Commissioner ruled in favor of the appellants, setting aside the previous order and allowing the refund claims based on the absence of passing on higher duty amounts to buyers. Case-Laws Central Excise Wed, 01 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119458