https://www.taxtmi.com/caselaws?id=201826 The Tribunal upheld the rejection of the refund claim based on Notification No. 21/2002-C.E., citing unjust enrichment as the appellant collected full duty without availing the concessional rate for clearances from specified refineries in the North East. Despite eligibility for the concessional rate, the appellant's failure to reflect this in invoices led to the denial of the refund claim. The Tribunal emphasized that passing on the duty burden without considering the exemption constituted unjust enrichment, affirming the Commissioner (Appeals) decision and dismissing the appeal. en-us Thu, 10 Jun 2010 00:00:00 +0530 Wed, 12 Jan 2011 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201826 The Tribunal upheld the rejection of the refund claim based on Notification No. 21/2002-C.E., citing unjust enrichment as the appellant collected full duty without availing the concessional rate for clearances from specified refineries in the North East. Despite eligibility for the concessional rate, the appellant's failure to reflect this in invoices led to the denial of the refund claim. The Tribunal emphasized that passing on the duty burden without considering the exemption constituted unjust enrichment, affirming the Commissioner (Appeals) decision and dismissing the appeal. Case-Laws Central Excise Thu, 10 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201826