https://www.taxtmi.com/caselaws?id=122403 The Tribunal ruled in favor of the appellants, holding that they were entitled to a refund of the deposited amount for Additional Excise Duty on Tyre Cord Fabrics under Heading 59.02. The Tribunal found that the appellants had not passed on the extra duty burden to customers and had borne it themselves, supported by evidence including a Chartered Accountant's Certificate and Balance Sheet. The Tribunal set aside the Department's rejection of the refund claim based on the unjust enrichment principle. Interest was not addressed as the refund itself was granted in the order. en-us Fri, 15 Jun 2007 00:00:00 +0530 Mon, 13 Aug 2012 14:24:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122403 The Tribunal ruled in favor of the appellants, holding that they were entitled to a refund of the deposited amount for Additional Excise Duty on Tyre Cord Fabrics under Heading 59.02. The Tribunal found that the appellants had not passed on the extra duty burden to customers and had borne it themselves, supported by evidence including a Chartered Accountant's Certificate and Balance Sheet. The Tribunal set aside the Department's rejection of the refund claim based on the unjust enrichment principle. Interest was not addressed as the refund itself was granted in the order. Case-Laws Central Excise Fri, 15 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122403