https://www.taxtmi.com/caselaws?id=325293 The appellant sought a refund of duty amount debited under Section 4A, which was initially denied by lower authorities citing unjust enrichment. The Tribunal considered the timing of duty payment post-clearance, the burden of duty not passed on to customers, and the treatment of duty payment as expenditure. Relying on judgments by Hon'ble High Courts, the Tribunal allowed the appeal, granting consequential relief to the appellant and overturning the lower authorities' decision based on the doctrine of unjust enrichment and duty payment treatment. en-us Mon, 16 Nov 2015 00:00:00 +0530 Wed, 16 Mar 2016 09:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325293 The appellant sought a refund of duty amount debited under Section 4A, which was initially denied by lower authorities citing unjust enrichment. The Tribunal considered the timing of duty payment post-clearance, the burden of duty not passed on to customers, and the treatment of duty payment as expenditure. Relying on judgments by Hon'ble High Courts, the Tribunal allowed the appeal, granting consequential relief to the appellant and overturning the lower authorities' decision based on the doctrine of unjust enrichment and duty payment treatment. Case-Laws Central Excise Mon, 16 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325293