https://www.taxtmi.com/caselaws?id=121251 The Commissioner (Appeals) directed the refund of excise duty to the respondents, who manufactured PSC Poles for electricity distribution, rejecting the Revenue's argument of unjust enrichment. The judgment emphasized that the duty burden had not been passed on to others, making the refund valid. The decision cited precedent to support that the specific nature of the poles precluded the application of unjust enrichment principles. Consequently, the Revenue's appeal was rejected, affirming the refund to the respondents. en-us Thu, 15 Mar 2007 00:00:00 +0530 Fri, 27 Jul 2012 17:20:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121251 The Commissioner (Appeals) directed the refund of excise duty to the respondents, who manufactured PSC Poles for electricity distribution, rejecting the Revenue's argument of unjust enrichment. The judgment emphasized that the duty burden had not been passed on to others, making the refund valid. The decision cited precedent to support that the specific nature of the poles precluded the application of unjust enrichment principles. Consequently, the Revenue's appeal was rejected, affirming the refund to the respondents. Case-Laws Central Excise Thu, 15 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121251