https://www.taxtmi.com/caselaws?id=245306 The court dismissed the appeals filed by the Commissioner of Central Excise against a Tribunal's order allowing a refund of duty deposited during investigation. The court held that unjust enrichment did not apply as the duty was paid after the clearance of goods and was not passed on to customers. It was emphasized that the burden of duty was not shifted to customers as the payment was made post-clearance on insistence of the Anti Evasion. The court found no substantial question of law and summarily dismissed the appeals with no costs. en-us Mon, 17 Feb 2014 00:00:00 +0530 Mon, 08 Sep 2014 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245306 The court dismissed the appeals filed by the Commissioner of Central Excise against a Tribunal's order allowing a refund of duty deposited during investigation. The court held that unjust enrichment did not apply as the duty was paid after the clearance of goods and was not passed on to customers. It was emphasized that the burden of duty was not shifted to customers as the payment was made post-clearance on insistence of the Anti Evasion. The court found no substantial question of law and summarily dismissed the appeals with no costs. Case-Laws Central Excise Mon, 17 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245306