https://www.taxtmi.com/caselaws?id=123230 The appellate tribunal upheld the Commissioner (Appeals)'s decision, affirming that the refund claim was barred by unjust enrichment. The judgment highlighted the importance of legal precedents and the interpretation of duty burden passing on to buyers, specifically in the context of MRP assessment and its implications on unjust enrichment. The ruling reiterated that price uniformity before and after assessment does not necessarily negate the passing on of duty burden to customers, thereby supporting the denial of the refund claim on unjust enrichment grounds. en-us Fri, 18 Jan 2008 00:00:00 +0530 Wed, 13 Sep 2017 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123230 The appellate tribunal upheld the Commissioner (Appeals)'s decision, affirming that the refund claim was barred by unjust enrichment. The judgment highlighted the importance of legal precedents and the interpretation of duty burden passing on to buyers, specifically in the context of MRP assessment and its implications on unjust enrichment. The ruling reiterated that price uniformity before and after assessment does not necessarily negate the passing on of duty burden to customers, thereby supporting the denial of the refund claim on unjust enrichment grounds. Case-Laws Central Excise Fri, 18 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123230