https://www.taxtmi.com/caselaws?id=263256 The High Court held that refunding Central Excise duty, already invoiced, collected, and passed on to purchasers, through post-transaction credit notes would lead to unjust enrichment for the assessee. Relying on Supreme Court precedents, the court set aside the direction for a refund, emphasizing that if duty is passed on to consumers, claiming a refund would result in unjust enrichment. The appeal was allowed in favor of the revenue, establishing that refunds in such cases are impermissible to prevent unjust enrichment for the assessee. en-us Wed, 18 Mar 2015 00:00:00 +0530 Thu, 01 Oct 2015 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263256 The High Court held that refunding Central Excise duty, already invoiced, collected, and passed on to purchasers, through post-transaction credit notes would lead to unjust enrichment for the assessee. Relying on Supreme Court precedents, the court set aside the direction for a refund, emphasizing that if duty is passed on to consumers, claiming a refund would result in unjust enrichment. The appeal was allowed in favor of the revenue, establishing that refunds in such cases are impermissible to prevent unjust enrichment for the assessee. Case-Laws Central Excise Wed, 18 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263256