https://www.taxtmi.com/caselaws?id=446 Refund of duty paid twice by mistake on the same yarn was not barred by unjust enrichment where there was no evidence that the assessee had recovered the duty twice from customers. As the goods were sold at the same rate throughout the relevant period and the excess payment was a one-time inadvertent error, the burden was not shown to have been passed on. The refund claim was therefore maintainable, and the appeal succeeded. en-us Wed, 09 Nov 2005 00:00:00 +0530 Sun, 13 Apr 2008 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446 Refund of duty paid twice by mistake on the same yarn was not barred by unjust enrichment where there was no evidence that the assessee had recovered the duty twice from customers. As the goods were sold at the same rate throughout the relevant period and the excess payment was a one-time inadvertent error, the burden was not shown to have been passed on. The refund claim was therefore maintainable, and the appeal succeeded. Case-Laws Central Excise Wed, 09 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446