https://www.taxtmi.com/caselaws?id=509 The Tribunal found that the appellant, a manufacturing company, did not pass on the duty burden to customers as the welding electrodes were used internally for job work and not sold. Therefore, the refund claims were not hit by unjust enrichment. The Tribunal set aside the previous orders and allowed the appeals, granting consequential relief to the appellant. The decision emphasized the unique circumstances of internal use for job work, distinguishing it from cases involving sales to buyers and upholding the appellant's right to the refund claims. en-us Thu, 13 Jul 2006 00:00:00 +0530 Mon, 28 Aug 2017 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=509 The Tribunal found that the appellant, a manufacturing company, did not pass on the duty burden to customers as the welding electrodes were used internally for job work and not sold. Therefore, the refund claims were not hit by unjust enrichment. The Tribunal set aside the previous orders and allowed the appeals, granting consequential relief to the appellant. The decision emphasized the unique circumstances of internal use for job work, distinguishing it from cases involving sales to buyers and upholding the appellant's right to the refund claims. Case-Laws Central Excise Thu, 13 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=509