https://www.taxtmi.com/caselaws?id=121587 The appeal involved a refund claim by the respondents due to a reduction in unit prices of brake blocks supplied to the railways under a contract, resulting in excess duty payment. The Asst. Commissioner transferred the duty amount to the Consumer Welfare Fund citing unjust enrichment, but the Commissioner (Appeals) granted the refund. The appellant argued the duty burden was passed on to the buyer, invoking unjust enrichment. The case analyzed legal precedents on unjust enrichment in refund claims. The Tribunal highlighted a crucial factual question unanswered by lower authorities regarding the passing on of duty burden, leading to setting aside of previous orders for re-examination. en-us Fri, 04 May 2007 00:00:00 +0530 Tue, 31 Jul 2012 17:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121587 The appeal involved a refund claim by the respondents due to a reduction in unit prices of brake blocks supplied to the railways under a contract, resulting in excess duty payment. The Asst. Commissioner transferred the duty amount to the Consumer Welfare Fund citing unjust enrichment, but the Commissioner (Appeals) granted the refund. The appellant argued the duty burden was passed on to the buyer, invoking unjust enrichment. The case analyzed legal precedents on unjust enrichment in refund claims. The Tribunal highlighted a crucial factual question unanswered by lower authorities regarding the passing on of duty burden, leading to setting aside of previous orders for re-examination. Case-Laws Central Excise Fri, 04 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121587