https://www.taxtmi.com/caselaws?id=154877 The appellate court allowed the appeal, setting aside the rejection of the refund claim based on the unjust enrichment doctrine. The court found that the duty incidence had not been passed on to the customers, as evidenced by the issuance of credit notes before payment clearance. Emphasizing the importance of credit notes in adjusting prices and duty incidence, the court ruled in favor of the appellant, granting the refund claim and any consequential relief. The judgment highlighted the necessity of considering actual transfer mechanisms in unjust enrichment cases and relied on legal precedents to support its decision. en-us Fri, 07 Aug 2009 00:00:00 +0530 Fri, 22 May 2020 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154877 The appellate court allowed the appeal, setting aside the rejection of the refund claim based on the unjust enrichment doctrine. The court found that the duty incidence had not been passed on to the customers, as evidenced by the issuance of credit notes before payment clearance. Emphasizing the importance of credit notes in adjusting prices and duty incidence, the court ruled in favor of the appellant, granting the refund claim and any consequential relief. The judgment highlighted the necessity of considering actual transfer mechanisms in unjust enrichment cases and relied on legal precedents to support its decision. Case-Laws Central Excise Fri, 07 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154877