https://www.taxtmi.com/caselaws?id=125193 The Tribunal allowed the appeal, setting aside the order that had denied a refund claim based on unjust enrichment. The Tribunal emphasized that since the amount in question was paid after the goods were cleared, the test of unjust enrichment was not applicable. Legal precedents were cited to support the decision, highlighting that the duty could not be transferred to the buyer after clearance. The judgment underscored the significance of timing in payment concerning the clearance of goods in determining unjust enrichment in indirect tax matters. en-us Fri, 19 Sep 2008 00:00:00 +0530 Tue, 10 Apr 2018 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125193 The Tribunal allowed the appeal, setting aside the order that had denied a refund claim based on unjust enrichment. The Tribunal emphasized that since the amount in question was paid after the goods were cleared, the test of unjust enrichment was not applicable. Legal precedents were cited to support the decision, highlighting that the duty could not be transferred to the buyer after clearance. The judgment underscored the significance of timing in payment concerning the clearance of goods in determining unjust enrichment in indirect tax matters. Case-Laws Central Excise Fri, 19 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125193