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    <title>2013 (12) TMI 221 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appellant&#039;s refund claim in a case concerning unjust enrichment, overturning lower authorities&#039; decisions. The appellant, a manufacturer, paid a demand raised by the Range Superintendent but later filed a refund claim. Despite objections, the Tribunal found no evidence of the appellant passing on the amount to customers, concluding that unjust enrichment did not apply. The appeal was successful, and the impugned order was set aside, granting relief to the appellant.</description>
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      <title>2013 (12) TMI 221 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=240556</link>
      <description>The Tribunal allowed the appellant&#039;s refund claim in a case concerning unjust enrichment, overturning lower authorities&#039; decisions. The appellant, a manufacturer, paid a demand raised by the Range Superintendent but later filed a refund claim. Despite objections, the Tribunal found no evidence of the appellant passing on the amount to customers, concluding that unjust enrichment did not apply. The appeal was successful, and the impugned order was set aside, granting relief to the appellant.</description>
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