https://www.taxtmi.com/caselaws?id=170718 The appellate authority allowed the refund of excess duty paid by the respondent for the second time by mistake, emphasizing that duty liability was recoverable only once on clearances of goods. The refund was based on the erroneous second payment, as the first payment was considered a legal discharge of duty. The Tribunal ruled in favor of the respondent, dismissing the Revenue's argument on unjust enrichment, as duty incidence could not have been passed on twice to customers. The appeal was dismissed, affirming the refund based on the second payment. en-us Fri, 08 Nov 2013 00:00:00 +0530 Mon, 25 May 2015 12:16:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170718 The appellate authority allowed the refund of excess duty paid by the respondent for the second time by mistake, emphasizing that duty liability was recoverable only once on clearances of goods. The refund was based on the erroneous second payment, as the first payment was considered a legal discharge of duty. The Tribunal ruled in favor of the respondent, dismissing the Revenue's argument on unjust enrichment, as duty incidence could not have been passed on twice to customers. The appeal was dismissed, affirming the refund based on the second payment. Case-Laws Central Excise Fri, 08 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170718