https://www.taxtmi.com/caselaws?id=123261 The Tribunal allowed the appeals, directing the refund claim to be sanctioned and paid within a specified period. It found that the appellant had not passed on the duty incidence to buyers, supported by certificates and legal precedents. The judgment emphasized the need for evidence to support refund claims and established that in cases of contract prices, the question of unjust enrichment may not arise if duty incidence is not passed on to buyers. en-us Tue, 27 Nov 2007 00:00:00 +0530 Wed, 20 Sep 2017 09:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123261 The Tribunal allowed the appeals, directing the refund claim to be sanctioned and paid within a specified period. It found that the appellant had not passed on the duty incidence to buyers, supported by certificates and legal precedents. The judgment emphasized the need for evidence to support refund claims and established that in cases of contract prices, the question of unjust enrichment may not arise if duty incidence is not passed on to buyers. Case-Laws Central Excise Tue, 27 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123261