https://www.taxtmi.com/caselaws?id=270941 The Tribunal set aside the Commissioner (Appeals)'s decision to allow the refund claim based on the unjust enrichment principle. The Tribunal found that the burden of duty was passed on to buyers, who did not reverse the cenvat credit when issuing debit notes to the respondent. Despite the issuance of debit notes, the Tribunal held that this did not discharge the burden of unjust enrichment, citing precedent. Consequently, the Tribunal ruled in favor of the Revenue, concluding that the refund should not have been sanctioned. en-us Tue, 18 Aug 2015 00:00:00 +0530 Thu, 21 Jan 2016 07:01:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270941 The Tribunal set aside the Commissioner (Appeals)'s decision to allow the refund claim based on the unjust enrichment principle. The Tribunal found that the burden of duty was passed on to buyers, who did not reverse the cenvat credit when issuing debit notes to the respondent. Despite the issuance of debit notes, the Tribunal held that this did not discharge the burden of unjust enrichment, citing precedent. Consequently, the Tribunal ruled in favor of the Revenue, concluding that the refund should not have been sanctioned. Case-Laws Central Excise Tue, 18 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270941