https://www.taxtmi.com/caselaws?id=124789 The appeals were allowed by the Tribunal, setting aside the Commissioner's decision to reject the refund claim on the grounds of unjust enrichment and warehouse registration. The case was remitted for a fresh examination to determine if the refund claim was impacted by unjust enrichment, emphasizing the need for the assessee to prove that the duty burden was not passed on to customers. The importance of addressing unjust enrichment and burden of proof in refund claims related to excise duty on goods stored in warehouses with varying MRPs for different states was highlighted. en-us Fri, 05 Sep 2008 00:00:00 +0530 Sat, 13 Oct 2012 12:56:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124789 The appeals were allowed by the Tribunal, setting aside the Commissioner's decision to reject the refund claim on the grounds of unjust enrichment and warehouse registration. The case was remitted for a fresh examination to determine if the refund claim was impacted by unjust enrichment, emphasizing the need for the assessee to prove that the duty burden was not passed on to customers. The importance of addressing unjust enrichment and burden of proof in refund claims related to excise duty on goods stored in warehouses with varying MRPs for different states was highlighted. Case-Laws Central Excise Fri, 05 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124789