https://www.taxtmi.com/caselaws?id=207404 The Tribunal upheld time-barred refund claims and denied refunds due to unjust enrichment. The appellant's inability to recover costs and past Tribunal decisions were not accepted, as excise duty burden was passed on to consumers. The Tribunal emphasized that separate duty collection indicated passing on the burden, applying unjust enrichment provisions retroactively. Refunds were denied based on legal principles to prevent unjust enrichment, leading to the dismissal of appeals and no amounts needing to be credited to the Consumer Welfare Fund. en-us Fri, 04 Mar 2011 00:00:00 +0530 Tue, 13 Dec 2011 00:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207404 The Tribunal upheld time-barred refund claims and denied refunds due to unjust enrichment. The appellant's inability to recover costs and past Tribunal decisions were not accepted, as excise duty burden was passed on to consumers. The Tribunal emphasized that separate duty collection indicated passing on the burden, applying unjust enrichment provisions retroactively. Refunds were denied based on legal principles to prevent unjust enrichment, leading to the dismissal of appeals and no amounts needing to be credited to the Consumer Welfare Fund. Case-Laws Central Excise Fri, 04 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207404