https://www.taxtmi.com/caselaws?id=246618 The Tribunal allowed the appeal, setting aside the denial of the refund claim based on unjust enrichment. It was found that the appellant had not passed on the interest amount to customers and had paid income tax on the excess interest, shifting the burden of proof to the department. The Tribunal clarified that unjust enrichment does not apply to amounts paid post-clearance, distinguishing between duty and interest payments. As the appellant successfully demonstrated that unjust enrichment did not apply in this case, the appeal was allowed with consequential relief. en-us Fri, 28 Sep 2012 00:00:00 +0530 Thu, 08 Aug 2013 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246618 The Tribunal allowed the appeal, setting aside the denial of the refund claim based on unjust enrichment. It was found that the appellant had not passed on the interest amount to customers and had paid income tax on the excess interest, shifting the burden of proof to the department. The Tribunal clarified that unjust enrichment does not apply to amounts paid post-clearance, distinguishing between duty and interest payments. As the appellant successfully demonstrated that unjust enrichment did not apply in this case, the appeal was allowed with consequential relief. Case-Laws Central Excise Fri, 28 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246618