https://www.taxtmi.com/caselaws?id=121340 The Tribunal set aside the Commissioner's order upholding the rejection of five refund claims totaling Rs. 51,79,637 based on unjust enrichment. The Tribunal emphasized that unjust enrichment should not have been passed on to any other person, not just the ultimate consumer. The matter was remanded to the original authority to determine if the duty burden was passed on to the dealers or buyers for fresh consideration of the refund claims. en-us Tue, 17 Apr 2007 00:00:00 +0530 Mon, 30 Jul 2012 10:14:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121340 The Tribunal set aside the Commissioner's order upholding the rejection of five refund claims totaling Rs. 51,79,637 based on unjust enrichment. The Tribunal emphasized that unjust enrichment should not have been passed on to any other person, not just the ultimate consumer. The matter was remanded to the original authority to determine if the duty burden was passed on to the dealers or buyers for fresh consideration of the refund claims. Case-Laws Central Excise Tue, 17 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121340