https://www.taxtmi.com/caselaws?id=122402 The appellate court upheld the rejection of the refund claim for excess Central Excise duty, citing the doctrine of unjust enrichment. The court found that the duty amount had been passed on to the customers through the sale price of the final product. However, the case was remanded for re-examination based on the appellants' argument that they had not received the full realization amount before issuing credit notes, emphasizing the significance of clear documentation and evidence in refund claim cases involving unjust enrichment. en-us Fri, 15 Jun 2007 00:00:00 +0530 Mon, 13 Aug 2012 14:20:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122402 The appellate court upheld the rejection of the refund claim for excess Central Excise duty, citing the doctrine of unjust enrichment. The court found that the duty amount had been passed on to the customers through the sale price of the final product. However, the case was remanded for re-examination based on the appellants' argument that they had not received the full realization amount before issuing credit notes, emphasizing the significance of clear documentation and evidence in refund claim cases involving unjust enrichment. Case-Laws Central Excise Fri, 15 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122402