https://www.taxtmi.com/caselaws?id=255210 The Tribunal allowed the appeals, finding that the refund claims were not hit by unjust enrichment. The clearances were determined to be on a stock transfer basis, not a sale, meaning no duty recovery occurred as there was no evidence of passing on the duty incidence to customers. The Tribunal emphasized the burden of proof on passing on duty incidence, ultimately setting aside the impugned order and allowing the refund claims due to the absence of unjust enrichment. en-us Mon, 27 Oct 2014 00:00:00 +0530 Fri, 19 Jun 2015 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255210 The Tribunal allowed the appeals, finding that the refund claims were not hit by unjust enrichment. The clearances were determined to be on a stock transfer basis, not a sale, meaning no duty recovery occurred as there was no evidence of passing on the duty incidence to customers. The Tribunal emphasized the burden of proof on passing on duty incidence, ultimately setting aside the impugned order and allowing the refund claims due to the absence of unjust enrichment. Case-Laws Central Excise Mon, 27 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255210