https://www.taxtmi.com/caselaws?id=124731 The appeal by the Revenue challenging the order of the Commissioner (Appeals) regarding a refund and the doctrine of unjust enrichment in provisional assessment was rejected. The Commissioner (Appeals) had sanctioned a refund and determined that it was not hit by the doctrine of unjust enrichment. The decision was based on evidence showing that the duty incidence was not passed on to the buyer, supported by a certificate from Bharat Sanchar Nigam Ltd. and previous Tribunal decisions. The Tribunal affirmed that if the contract price was maintained without any additional amounts received, the duty incidence was not transferred to customers. en-us Tue, 22 Jul 2008 00:00:00 +0530 Thu, 04 Oct 2012 16:59:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124731 The appeal by the Revenue challenging the order of the Commissioner (Appeals) regarding a refund and the doctrine of unjust enrichment in provisional assessment was rejected. The Commissioner (Appeals) had sanctioned a refund and determined that it was not hit by the doctrine of unjust enrichment. The decision was based on evidence showing that the duty incidence was not passed on to the buyer, supported by a certificate from Bharat Sanchar Nigam Ltd. and previous Tribunal decisions. The Tribunal affirmed that if the contract price was maintained without any additional amounts received, the duty incidence was not transferred to customers. Case-Laws Central Excise Tue, 22 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124731