https://www.taxtmi.com/caselaws?id=119962 The appeal was filed by the Revenue against the Commissioner (Appeals) decision partially allowing a refund claim based on unjust enrichment. The Commissioner allowed a refund considering debit notes issued by oil companies, indicating no unjust enrichment. However, a portion of the claim was rejected as time-barred. The Tribunal remanded the matter for further examination, emphasizing the need to consider unjust enrichment. Despite arguments on passing duty to customers, the Tribunal found the duty was passed on, making the assessee ineligible for a refund. The appeal was allowed, setting aside the impugned order. en-us Fri, 01 Sep 2006 00:00:00 +0530 Sat, 14 Jul 2012 13:17:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119962 The appeal was filed by the Revenue against the Commissioner (Appeals) decision partially allowing a refund claim based on unjust enrichment. The Commissioner allowed a refund considering debit notes issued by oil companies, indicating no unjust enrichment. However, a portion of the claim was rejected as time-barred. The Tribunal remanded the matter for further examination, emphasizing the need to consider unjust enrichment. Despite arguments on passing duty to customers, the Tribunal found the duty was passed on, making the assessee ineligible for a refund. The appeal was allowed, setting aside the impugned order. Case-Laws Central Excise Fri, 01 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119962