https://www.taxtmi.com/caselaws?id=254601 The appellate tribunal allowed the appeal, overturning the decision that denied the refund to the appellant. The tribunal found that the appellant had paid excess duty without passing on the burden, as verified by the jurisdictional Range Officer. Despite the Revenue's claim of unjust enrichment, the tribunal determined that there was no evidence to support it. Consequently, the appellant was deemed entitled to the refund of Rs. 30,90,857, as sanctioned by the Assistant Commissioner, and the demand for repayment was set aside. en-us Wed, 04 Jun 2014 00:00:00 +0530 Fri, 26 Dec 2014 11:58:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254601 The appellate tribunal allowed the appeal, overturning the decision that denied the refund to the appellant. The tribunal found that the appellant had paid excess duty without passing on the burden, as verified by the jurisdictional Range Officer. Despite the Revenue's claim of unjust enrichment, the tribunal determined that there was no evidence to support it. Consequently, the appellant was deemed entitled to the refund of Rs. 30,90,857, as sanctioned by the Assistant Commissioner, and the demand for repayment was set aside. Case-Laws Central Excise Wed, 04 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254601