https://www.taxtmi.com/caselaws?id=122630 An assessee seeking refund defeated the objection of unjust enrichment by showing that the final product price remained constant and that the duty element on captively used inputs had not been passed on to buyers. The material on record supported the Commissioner (Appeals) finding that the incidence of duty was not shifted to consumers, and the Revenue's cited authority was distinguished because the assessee had been given and had used the to discharge the burden. The unjust enrichment objection therefore did not survive. en-us Thu, 28 Jun 2007 00:00:00 +0530 Thu, 16 Aug 2012 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122630 An assessee seeking refund defeated the objection of unjust enrichment by showing that the final product price remained constant and that the duty element on captively used inputs had not been passed on to buyers. The material on record supported the Commissioner (Appeals) finding that the incidence of duty was not shifted to consumers, and the Revenue's cited authority was distinguished because the assessee had been given and had used the to discharge the burden. The unjust enrichment objection therefore did not survive. Case-Laws Central Excise Thu, 28 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122630