https://www.taxtmi.com/caselaws?id=125442 The Tribunal upheld the decision to decline the cash refund of Rs. 1,65,000 to the appellant, citing unjust enrichment. The appellant's claim for refund based on a Commissioner (Appeals) order was rejected, with the Tribunal emphasizing the burden on the appellant to demonstrate that the burden of fine and penalty was not passed on to buyers. The judgment highlighted the presumption against passing on personal penalties and the necessity for the appellant to prove non-passing of such burdens, ultimately dismissing the appeal. en-us Thu, 11 Jun 2009 00:00:00 +0530 Thu, 25 Oct 2012 11:53:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125442 The Tribunal upheld the decision to decline the cash refund of Rs. 1,65,000 to the appellant, citing unjust enrichment. The appellant's claim for refund based on a Commissioner (Appeals) order was rejected, with the Tribunal emphasizing the burden on the appellant to demonstrate that the burden of fine and penalty was not passed on to buyers. The judgment highlighted the presumption against passing on personal penalties and the necessity for the appellant to prove non-passing of such burdens, ultimately dismissing the appeal. Case-Laws Customs Thu, 11 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125442