https://www.taxtmi.com/caselaws?id=154633 The Tribunal held that the appellants were entitled to a refund of excise duty as they had proven that the duty had not been passed on to customers. The Tribunal found that the duty incidence related to free units had not been transferred to customers, allowing the refund. Despite the appellant's arguments on unjust enrichment, the Tribunal upheld the refund, stating that there was no statutory requirement for invoices to show the duty break-up. The Court dismissed the appeal, finding no legal infirmity in the Tribunal's decision, concluding the detailed analysis on duty refund entitlement and unjust enrichment principles. en-us Wed, 22 Oct 2008 00:00:00 +0530 Tue, 25 Nov 2014 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154633 The Tribunal held that the appellants were entitled to a refund of excise duty as they had proven that the duty had not been passed on to customers. The Tribunal found that the duty incidence related to free units had not been transferred to customers, allowing the refund. Despite the appellant's arguments on unjust enrichment, the Tribunal upheld the refund, stating that there was no statutory requirement for invoices to show the duty break-up. The Court dismissed the appeal, finding no legal infirmity in the Tribunal's decision, concluding the detailed analysis on duty refund entitlement and unjust enrichment principles. Case-Laws Central Excise Wed, 22 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154633