https://www.taxtmi.com/caselaws?id=240040 The appeal was allowed, and the refund claim was granted as the majority concluded that the amount in question was not excise duty paid on goods cleared under an invoice, and the Department failed to prove that the amount was recovered from buyers. Therefore, the principle of unjust enrichment did not apply, and the refund claim should be allowed. en-us Wed, 11 Sep 2013 00:00:00 +0530 Sat, 20 Jun 2026 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240040 The appeal was allowed, and the refund claim was granted as the majority concluded that the amount in question was not excise duty paid on goods cleared under an invoice, and the Department failed to prove that the amount was recovered from buyers. Therefore, the principle of unjust enrichment did not apply, and the refund claim should be allowed. Case-Laws Central Excise Wed, 11 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240040