https://www.taxtmi.com/caselaws?id=271883 The Tribunal upheld the Commissioner's decision to allow the refund claim, dismissing the Revenue's appeal. It found that the respondent demonstrated the passing of the bar of unjust enrichment by issuing credit notes to non-registered buyers, indicating that the duty burden had not been transferred to the ultimate consumer. The Tribunal emphasized the buyers' lack of registration with the Central Excise Department, supporting the respondent's position. The ruling was based on the specific circumstances of the case and the absence of evidence showing the duty burden was passed on, affirming the refund claim and rejecting the Revenue's challenge. en-us Wed, 24 Jun 2015 00:00:00 +0530 Sat, 20 Feb 2016 10:11:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271883 The Tribunal upheld the Commissioner's decision to allow the refund claim, dismissing the Revenue's appeal. It found that the respondent demonstrated the passing of the bar of unjust enrichment by issuing credit notes to non-registered buyers, indicating that the duty burden had not been transferred to the ultimate consumer. The Tribunal emphasized the buyers' lack of registration with the Central Excise Department, supporting the respondent's position. The ruling was based on the specific circumstances of the case and the absence of evidence showing the duty burden was passed on, affirming the refund claim and rejecting the Revenue's challenge. Case-Laws Central Excise Wed, 24 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271883