https://www.taxtmi.com/caselaws?id=125997 The Tribunal allowed the appeal, setting aside the order rejecting the refund claim. It held that the doctrine of unjust enrichment did not apply as the duty was not collected from the buyer, citing precedents like S. Kumar's Ltd. v. CCE, Indore and Varinder Agro Chemicals Ltd. v. CCE, Ludhiana. The decision was supported by the Hon'ble Punjab & Haryana High Court's ruling in a similar case. en-us Fri, 06 Feb 2009 00:00:00 +0530 Thu, 01 Nov 2012 12:10:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125997 The Tribunal allowed the appeal, setting aside the order rejecting the refund claim. It held that the doctrine of unjust enrichment did not apply as the duty was not collected from the buyer, citing precedents like S. Kumar's Ltd. v. CCE, Indore and Varinder Agro Chemicals Ltd. v. CCE, Ludhiana. The decision was supported by the Hon'ble Punjab & Haryana High Court's ruling in a similar case. Case-Laws Central Excise Fri, 06 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125997