https://www.taxtmi.com/caselaws?id=124132 The Tribunal upheld the denial of the refund claim on grounds of unjust enrichment, as evidenced by gate passes showing duty recovery from customers, indicating the passing on of duty incidence. The appellants' argument that the price remained unchanged before and after duty imposition was not sufficient to rebut the revenue's claim without additional financial records. en-us Mon, 21 Jul 2008 00:00:00 +0530 Fri, 01 Sep 2017 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124132 The Tribunal upheld the denial of the refund claim on grounds of unjust enrichment, as evidenced by gate passes showing duty recovery from customers, indicating the passing on of duty incidence. The appellants' argument that the price remained unchanged before and after duty imposition was not sufficient to rebut the revenue's claim without additional financial records. Case-Laws Central Excise Mon, 21 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124132