https://www.taxtmi.com/caselaws?id=128227 The Tribunal upheld the refund claim of Rs. 1,33,219/- for excess payment of differential duty by the company, rejecting the Revenue's appeal against the time-barred balance amount of Rs. 12,67,122. The Commissioner (Appeals) was found to have appropriately considered the unjust enrichment principle and legal precedents, supporting the company's position. The Tribunal emphasized that the evidence demonstrated the duty burden was not passed on and that the refund claim was timely filed, ultimately ruling in favor of the company and dismissing the Revenue's arguments. en-us Fri, 10 Jul 2009 00:00:00 +0530 Sat, 30 Mar 2013 11:37:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128227 The Tribunal upheld the refund claim of Rs. 1,33,219/- for excess payment of differential duty by the company, rejecting the Revenue's appeal against the time-barred balance amount of Rs. 12,67,122. The Commissioner (Appeals) was found to have appropriately considered the unjust enrichment principle and legal precedents, supporting the company's position. The Tribunal emphasized that the evidence demonstrated the duty burden was not passed on and that the refund claim was timely filed, ultimately ruling in favor of the company and dismissing the Revenue's arguments. Case-Laws Central Excise Fri, 10 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128227