https://www.taxtmi.com/caselaws?id=218054 The court upheld the lower authorities' decision to grant a refund of Rs. 2,27,963/- for a deposit on exempted goods, rejecting the Revenue's appeal. The judge ruled that the refund was for a deposit, not duty, thus unjust enrichment did not apply. The Revenue failed to prove passing on the duty burden to customers, and as the deposit was made under protest, the appeal was dismissed. en-us Fri, 28 Oct 2011 00:00:00 +0530 Fri, 18 Jan 2013 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218054 The court upheld the lower authorities' decision to grant a refund of Rs. 2,27,963/- for a deposit on exempted goods, rejecting the Revenue's appeal. The judge ruled that the refund was for a deposit, not duty, thus unjust enrichment did not apply. The Revenue failed to prove passing on the duty burden to customers, and as the deposit was made under protest, the appeal was dismissed. Case-Laws Central Excise Fri, 28 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218054