https://www.taxtmi.com/caselaws?id=214656 The Supreme Court directed the Assistant Collector to decide the refund entitlement in light of Section 11B of the Central Excise Act. The Tribunal concluded that the refund claim was rightly rejected on the grounds of unjust enrichment, as the respondent failed to prove that the duty amount sought for refund was not recovered from buyers. The order passed by the Commissioner (Appeals) was set aside, and the Revenue's appeal was allowed. The decision was pronounced in court on 22/06/2012. en-us Fri, 22 Jun 2012 00:00:00 +0530 Wed, 16 Jan 2013 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214656 The Supreme Court directed the Assistant Collector to decide the refund entitlement in light of Section 11B of the Central Excise Act. The Tribunal concluded that the refund claim was rightly rejected on the grounds of unjust enrichment, as the respondent failed to prove that the duty amount sought for refund was not recovered from buyers. The order passed by the Commissioner (Appeals) was set aside, and the Revenue's appeal was allowed. The decision was pronounced in court on 22/06/2012. Case-Laws Central Excise Fri, 22 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214656