https://www.taxtmi.com/caselaws?id=124810 The Appellate Tribunal CESTAT, Mumbai rejected the Revenue's appeal and upheld the Commissioner's decision in favor of the respondent, allowing the refund claim for excess Central Excise duty paid. The Tribunal found that there was no unjust enrichment as the duty was paid under protest and not recoverable, especially since the final products were duty-exempt. It emphasized the lack of evidence showing the duty had been passed on to customers, supporting the Commissioner's ruling. The judgment focused on unjust enrichment in duty refund claims related to captive consumption, requiring proof of passing on the duty incidence. en-us Fri, 12 Sep 2008 00:00:00 +0530 Wed, 30 Aug 2017 09:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124810 The Appellate Tribunal CESTAT, Mumbai rejected the Revenue's appeal and upheld the Commissioner's decision in favor of the respondent, allowing the refund claim for excess Central Excise duty paid. The Tribunal found that there was no unjust enrichment as the duty was paid under protest and not recoverable, especially since the final products were duty-exempt. It emphasized the lack of evidence showing the duty had been passed on to customers, supporting the Commissioner's ruling. The judgment focused on unjust enrichment in duty refund claims related to captive consumption, requiring proof of passing on the duty incidence. Case-Laws Central Excise Fri, 12 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124810