https://www.taxtmi.com/caselaws?id=123868 The Appellate Tribunal CESTAT, Ahmedabad, addressed the issue of unjust enrichment in the context of refund claims rejected initially but later considered within the time limit. The Appellants, manufacturers of LPG cylinders, argued that excess duty paid was adjusted by oil companies, negating unjust enrichment. The Tribunal, citing precedents, held that when excess payments are offset by buyers from subsequent dues, unjust enrichment does not apply. The matter was remanded for further review by the original authority in light of the cited decisions. en-us Mon, 10 Sep 2007 00:00:00 +0530 Fri, 21 Sep 2012 14:47:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123868 The Appellate Tribunal CESTAT, Ahmedabad, addressed the issue of unjust enrichment in the context of refund claims rejected initially but later considered within the time limit. The Appellants, manufacturers of LPG cylinders, argued that excess duty paid was adjusted by oil companies, negating unjust enrichment. The Tribunal, citing precedents, held that when excess payments are offset by buyers from subsequent dues, unjust enrichment does not apply. The matter was remanded for further review by the original authority in light of the cited decisions. Case-Laws Central Excise Mon, 10 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123868