https://www.taxtmi.com/caselaws?id=128077 The Supreme Court directed that the issue of unjust enrichment must be addressed first. The appellant failed to prove that the duty burden was not passed on to consumers, as evidenced by mentioning duty amounts on invoices. The Tribunal upheld the lower authorities' decisions, concluding that the appellant did not overcome the unjust enrichment bar. As the appeal solely contested unjust enrichment and no further issues remained, the appeal was rejected. en-us Thu, 06 Aug 2009 00:00:00 +0530 Tue, 27 Jun 2017 18:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128077 The Supreme Court directed that the issue of unjust enrichment must be addressed first. The appellant failed to prove that the duty burden was not passed on to consumers, as evidenced by mentioning duty amounts on invoices. The Tribunal upheld the lower authorities' decisions, concluding that the appellant did not overcome the unjust enrichment bar. As the appeal solely contested unjust enrichment and no further issues remained, the appeal was rejected. Case-Laws Central Excise Thu, 06 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128077