https://www.taxtmi.com/caselaws?id=125849 The Tribunal upheld the Commissioner (Appeals)' decision to reject a refund claim for Central Excise duty on scrap, citing final assessment by the appellants and the doctrine of unjust enrichment. The appellants' claim contradicted their own assessment and sought to benefit from decisions in other cases. The Tribunal found the duty paid on the scrap was recovered from customers, invoking unjust enrichment and disqualifying the refund claim. Emphasizing the principle of litigating individual disputes, the Tribunal dismissed the appeal, highlighting the impermissibility of seeking refunds based on unrelated cases. en-us Tue, 03 Feb 2009 00:00:00 +0530 Tue, 30 Oct 2012 17:46:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125849 The Tribunal upheld the Commissioner (Appeals)' decision to reject a refund claim for Central Excise duty on scrap, citing final assessment by the appellants and the doctrine of unjust enrichment. The appellants' claim contradicted their own assessment and sought to benefit from decisions in other cases. The Tribunal found the duty paid on the scrap was recovered from customers, invoking unjust enrichment and disqualifying the refund claim. Emphasizing the principle of litigating individual disputes, the Tribunal dismissed the appeal, highlighting the impermissibility of seeking refunds based on unrelated cases. Case-Laws Central Excise Tue, 03 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125849