https://www.taxtmi.com/caselaws?id=246264 The Tribunal allowed the appeals filed by the Revenue, overturning the grant of refunds to the respondent. The decision was based on the finding that the burden of duty claimed as a refund had not been proven to be passed on to the buyers, indicating unjust enrichment. The Tribunal emphasized the requirement to establish the passing on of the duty burden under Section 12B of the Central Excise Act. By aligning with precedent and highlighting the importance of unjust enrichment, the Tribunal set aside the original authority's orders and ruled in favor of the Revenue. en-us Fri, 19 Aug 2011 00:00:00 +0530 Sun, 20 Apr 2014 15:28:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246264 The Tribunal allowed the appeals filed by the Revenue, overturning the grant of refunds to the respondent. The decision was based on the finding that the burden of duty claimed as a refund had not been proven to be passed on to the buyers, indicating unjust enrichment. The Tribunal emphasized the requirement to establish the passing on of the duty burden under Section 12B of the Central Excise Act. By aligning with precedent and highlighting the importance of unjust enrichment, the Tribunal set aside the original authority's orders and ruled in favor of the Revenue. Case-Laws Central Excise Fri, 19 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246264