https://www.taxtmi.com/caselaws?id=219817 Refund of duty paid during investigation was not hit by unjust enrichment where the assessee was clearing goods under an SSI exemption and had not recovered excise duty from buyers. On those facts, the incidence of duty was not passed on, so the doctrine of unjust enrichment did not apply. The absence of a show-cause notice for appropriation further supported the refund claim, and rejection of refund on that ground was unsustainable. en-us Fri, 08 Jun 2012 00:00:00 +0530 Sat, 28 Dec 2013 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219817 Refund of duty paid during investigation was not hit by unjust enrichment where the assessee was clearing goods under an SSI exemption and had not recovered excise duty from buyers. On those facts, the incidence of duty was not passed on, so the doctrine of unjust enrichment did not apply. The absence of a show-cause notice for appropriation further supported the refund claim, and rejection of refund on that ground was unsustainable. Case-Laws Central Excise Fri, 08 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219817