https://www.taxtmi.com/caselaws?id=268022 The appeal was filed against an Order-in-Appeal that allowed the Revenue's appeal and set aside the refund order under the compound levy scheme. The Member (Judicial) held that unjust enrichment applies to duty refunds under the scheme, citing Section 11B of the Central Excise Act. Due to issues with hearing notices, the matter was remanded for disposal within three months. The appellant must prove that the refund amount's incidence was not passed on. The judgment stressed the need for a fair hearing in future proceedings. en-us Wed, 27 May 2015 00:00:00 +0530 Thu, 19 Nov 2015 08:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268022 The appeal was filed against an Order-in-Appeal that allowed the Revenue's appeal and set aside the refund order under the compound levy scheme. The Member (Judicial) held that unjust enrichment applies to duty refunds under the scheme, citing Section 11B of the Central Excise Act. Due to issues with hearing notices, the matter was remanded for disposal within three months. The appellant must prove that the refund amount's incidence was not passed on. The judgment stressed the need for a fair hearing in future proceedings. Case-Laws Central Excise Wed, 27 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268022