https://www.taxtmi.com/caselaws?id=124845 The appeal was allowed as the refund claim of duty and penalty was granted due to the absence of evidence showing the passing of duty burden to customers. The Tribunal applied principles of unjust enrichment, setting aside the rejection based on the appellant's accounts not reflecting duty recovery from customers. Despite the delay in duty and penalty payment, the refund was approved as unjust enrichment principles were deemed applicable. en-us Fri, 21 Nov 2008 00:00:00 +0530 Sun, 06 Aug 2017 09:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124845 The appeal was allowed as the refund claim of duty and penalty was granted due to the absence of evidence showing the passing of duty burden to customers. The Tribunal applied principles of unjust enrichment, setting aside the rejection based on the appellant's accounts not reflecting duty recovery from customers. Despite the delay in duty and penalty payment, the refund was approved as unjust enrichment principles were deemed applicable. Case-Laws Central Excise Fri, 21 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124845