https://www.taxtmi.com/caselaws?id=202502 The court upheld APPL's entitlement to refund claims for the period from May 1996 to November 1999, rejecting the department's appeals at various levels. It was found that APPL had not passed on the duty incidence to buyers, allowing them to claim refunds. The court dismissed the appeals as they did not raise substantial legal questions, affirming APPL's right to the refunds and ensuring they were not unjustly enriched. en-us Fri, 20 Aug 2010 00:00:00 +0530 Wed, 30 Mar 2011 09:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202502 The court upheld APPL's entitlement to refund claims for the period from May 1996 to November 1999, rejecting the department's appeals at various levels. It was found that APPL had not passed on the duty incidence to buyers, allowing them to claim refunds. The court dismissed the appeals as they did not raise substantial legal questions, affirming APPL's right to the refunds and ensuring they were not unjustly enriched. Case-Laws Central Excise Fri, 20 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202502