https://www.taxtmi.com/caselaws?id=215285 The Tribunal upheld the decision rejecting the refund claim by M/s. CEAT Ltd. under Section 11B of the Central Excise Act, citing unjust enrichment. Despite the appellants' arguments and evidence, including invoices and a Chartered Accountant certificate, the Tribunal found that the duty had been passed on to customers based on accounting treatment. Relying on precedent and distinguishing relevant cases, the Tribunal concluded that the claim was barred by unjust enrichment. The appeal was dismissed, affirming the rejection of the refund claim. en-us Tue, 10 Jan 2012 00:00:00 +0530 Tue, 04 Sep 2012 18:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215285 The Tribunal upheld the decision rejecting the refund claim by M/s. CEAT Ltd. under Section 11B of the Central Excise Act, citing unjust enrichment. Despite the appellants' arguments and evidence, including invoices and a Chartered Accountant certificate, the Tribunal found that the duty had been passed on to customers based on accounting treatment. Relying on precedent and distinguishing relevant cases, the Tribunal concluded that the claim was barred by unjust enrichment. The appeal was dismissed, affirming the rejection of the refund claim. Case-Laws Central Excise Tue, 10 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215285