https://www.taxtmi.com/caselaws?id=272322 The Tribunal ruled in favor of the appellant, a State Government Organization, in a case concerning unjust enrichment on a refund claim for Central Excise Duty related to transmission towers. The Tribunal held that unjust enrichment does not apply to State Undertakings, as the duty had not been passed on to any other person. The appellant's income sources were deemed unrelated to the duty payment, leading to the allowance of the appeal with consequential relief. en-us Thu, 25 Feb 2016 00:00:00 +0530 Sat, 05 Mar 2016 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272322 The Tribunal ruled in favor of the appellant, a State Government Organization, in a case concerning unjust enrichment on a refund claim for Central Excise Duty related to transmission towers. The Tribunal held that unjust enrichment does not apply to State Undertakings, as the duty had not been passed on to any other person. The appellant's income sources were deemed unrelated to the duty payment, leading to the allowance of the appeal with consequential relief. Case-Laws Central Excise Thu, 25 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272322