https://www.taxtmi.com/caselaws?id=119746 The Tribunal upheld the rejection of the refund claim, emphasizing the lack of necessity for a show cause notice as per Section 11B of the Central Excise Act. The decision was based on consistent reasoning provided by both the original authority and the Commissioner (Appeals) regarding the non-refundability of duty in cases where customers do not approve bills. Despite arguments based on a previous tribunal decision on unjust enrichment, the appeal was rejected. en-us Thu, 08 Jun 2006 00:00:00 +0530 Thu, 12 Jul 2012 18:25:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119746 The Tribunal upheld the rejection of the refund claim, emphasizing the lack of necessity for a show cause notice as per Section 11B of the Central Excise Act. The decision was based on consistent reasoning provided by both the original authority and the Commissioner (Appeals) regarding the non-refundability of duty in cases where customers do not approve bills. Despite arguments based on a previous tribunal decision on unjust enrichment, the appeal was rejected. Case-Laws Central Excise Thu, 08 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119746