https://www.taxtmi.com/caselaws?id=173085 The Appellate Tribunal allowed the manufacturer of explosives' refund claim for excise duty, amounting to Rs. 70,469 for excess duty paid, despite the revenue's reliance on the principle of unjust enrichment from a previous case. The Tribunal distinguished the present case by noting the assessee's proactive communication with the Department and lack of passing on the duty to customers. The High Court upheld the Tribunal's decision, citing a similar case and ruling that the assessee's actions did not lead to unjust enrichment, ultimately dismissing the revenue's appeal and ruling in favor of the assessee. en-us Fri, 06 Aug 2010 00:00:00 +0530 Mon, 01 May 2017 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173085 The Appellate Tribunal allowed the manufacturer of explosives' refund claim for excise duty, amounting to Rs. 70,469 for excess duty paid, despite the revenue's reliance on the principle of unjust enrichment from a previous case. The Tribunal distinguished the present case by noting the assessee's proactive communication with the Department and lack of passing on the duty to customers. The High Court upheld the Tribunal's decision, citing a similar case and ruling that the assessee's actions did not lead to unjust enrichment, ultimately dismissing the revenue's appeal and ruling in favor of the assessee. Case-Laws Central Excise Fri, 06 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173085