https://www.taxtmi.com/caselaws?id=217441 The Tribunal upheld the decision of the Commissioner (Appeals) in favor of the respondents, ruling that the refund claims were not time-barred as the assessments were deemed provisional. Additionally, the Tribunal agreed that the principle of unjust enrichment did not apply as the duty element was not passed on to retail customers, and the Revenue failed to provide evidence to the contrary. Consequently, the Revenue's appeals were rejected based on the grounds of limitation and unjust enrichment. en-us Mon, 03 Sep 2012 00:00:00 +0530 Tue, 07 May 2013 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217441 The Tribunal upheld the decision of the Commissioner (Appeals) in favor of the respondents, ruling that the refund claims were not time-barred as the assessments were deemed provisional. Additionally, the Tribunal agreed that the principle of unjust enrichment did not apply as the duty element was not passed on to retail customers, and the Revenue failed to provide evidence to the contrary. Consequently, the Revenue's appeals were rejected based on the grounds of limitation and unjust enrichment. Case-Laws Central Excise Mon, 03 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217441