https://www.taxtmi.com/caselaws?id=126236 The Tribunal held that the assessee was entitled to the benefit of the Small Scale Industry (SSI) notification. The Commissioner (Appeals) ruled in favor of the respondent regarding the unjust enrichment in the refund claim, emphasizing that the duty burden was not passed on to customers. The Revenue's appeal was rejected as the evidence supported the finding that duty incidence was not transferred to customers. en-us Wed, 08 Oct 2008 00:00:00 +0530 Sat, 03 Nov 2012 16:12:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126236 The Tribunal held that the assessee was entitled to the benefit of the Small Scale Industry (SSI) notification. The Commissioner (Appeals) ruled in favor of the respondent regarding the unjust enrichment in the refund claim, emphasizing that the duty burden was not passed on to customers. The Revenue's appeal was rejected as the evidence supported the finding that duty incidence was not transferred to customers. Case-Laws Central Excise Wed, 08 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126236