https://www.taxtmi.com/caselaws?id=126723 In a dispute involving a specific notification, the Tribunal clarified that the bar of unjust enrichment does not apply where duty incidence was initially passed on to the buyer but was later credited back to the buyer's account. The earlier order was corrected to align with that settled position, confirming the principle in favour of the assessee. en-us Wed, 01 Jul 2009 00:00:00 +0530 Tue, 04 Dec 2012 18:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126723 In a dispute involving a specific notification, the Tribunal clarified that the bar of unjust enrichment does not apply where duty incidence was initially passed on to the buyer but was later credited back to the buyer's account. The earlier order was corrected to align with that settled position, confirming the principle in favour of the assessee. Case-Laws Central Excise Wed, 01 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126723