https://www.taxtmi.com/caselaws?id=265442 The Allahabad HC dismissed the appeal regarding the rejection of a refund application based on unjust enrichment. The court found that the appellant failed to prove that the excise duty burden was not passed on to customers, as price uniformity alone does not establish non-passing of duty. Citing the SC ruling in CCE, Mumbai-II vs. Allied Photographics India Ltd., the court emphasized the need to demonstrate non-passing of duty to succeed in a refund claim. With no conflicting decisions and relying on established legal principles, the court ruled against the appellant, highlighting the importance of adhering to legal precedents in tax disputes involving unjust enrichment. en-us Wed, 15 Jul 2015 00:00:00 +0530 Thu, 31 Dec 2015 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265442 The Allahabad HC dismissed the appeal regarding the rejection of a refund application based on unjust enrichment. The court found that the appellant failed to prove that the excise duty burden was not passed on to customers, as price uniformity alone does not establish non-passing of duty. Citing the SC ruling in CCE, Mumbai-II vs. Allied Photographics India Ltd., the court emphasized the need to demonstrate non-passing of duty to succeed in a refund claim. With no conflicting decisions and relying on established legal principles, the court ruled against the appellant, highlighting the importance of adhering to legal precedents in tax disputes involving unjust enrichment. Case-Laws Central Excise Wed, 15 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265442