https://www.taxtmi.com/caselaws?id=153560 The Tribunal allowed the assessees' claim for refund of turnover tax paid during 2002-03, amounting to over Rs. 13 crores. The lower appellate authority's decision to set aside the refund was overturned as the Tribunal found that the duty burden was not passed on to any other party based on the absence of turnover tax mention on invoices and prohibition on collecting turnover tax from customers. The Tribunal emphasized the importance of establishing non-passing of duty incidence in refund cases and the need to consider precedents and legal principles to determine unjust enrichment, ensuring a fair outcome. en-us Mon, 15 Mar 2010 00:00:00 +0530 Wed, 24 Jul 2013 18:09:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153560 The Tribunal allowed the assessees' claim for refund of turnover tax paid during 2002-03, amounting to over Rs. 13 crores. The lower appellate authority's decision to set aside the refund was overturned as the Tribunal found that the duty burden was not passed on to any other party based on the absence of turnover tax mention on invoices and prohibition on collecting turnover tax from customers. The Tribunal emphasized the importance of establishing non-passing of duty incidence in refund cases and the need to consider precedents and legal principles to determine unjust enrichment, ensuring a fair outcome. Case-Laws Central Excise Mon, 15 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153560