https://www.taxtmi.com/caselaws?id=265561 The Tribunal allowed the appeal, directing the sanction and payment of the refund amount of &8377;92,111 to the appellant, M/s Paper Packaging (P) Ltd., Shimoga. The Tribunal found that the disallowance of the refund on grounds of unjust enrichment was unjustified as the excess duty amount had been passed on to the customers, eliminating any unjust enrichment on the part of the appellant. The case emphasized the importance of considering all relevant evidence, such as verification by the Range Officer, in determining unjust enrichment claims and ensuring a just and lawful decision in refund disallowance matters. en-us Tue, 01 Sep 2015 00:00:00 +0530 Sat, 10 Oct 2015 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265561 The Tribunal allowed the appeal, directing the sanction and payment of the refund amount of &8377;92,111 to the appellant, M/s Paper Packaging (P) Ltd., Shimoga. The Tribunal found that the disallowance of the refund on grounds of unjust enrichment was unjustified as the excess duty amount had been passed on to the customers, eliminating any unjust enrichment on the part of the appellant. The case emphasized the importance of considering all relevant evidence, such as verification by the Range Officer, in determining unjust enrichment claims and ensuring a just and lawful decision in refund disallowance matters. Case-Laws Central Excise Tue, 01 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265561