https://www.taxtmi.com/caselaws?id=3288 The Tribunal dismissed the Revenue's appeal and upheld the Commissioner (A)'s decision to allow the refund claim for excisable materials. It was determined that there was no unjust enrichment in the excise duty refund claim as the duty had not been passed on to the buyer due to specific contractual terms and the buyer's refusal to pay the duty on the waste materials. The Tribunal emphasized that when the duty is not payable and has not been passed on to the buyer, the manufacturer is entitled to a refund without unjust enrichment, in line with previous legal precedents. en-us Wed, 03 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3288 The Tribunal dismissed the Revenue's appeal and upheld the Commissioner (A)'s decision to allow the refund claim for excisable materials. It was determined that there was no unjust enrichment in the excise duty refund claim as the duty had not been passed on to the buyer due to specific contractual terms and the buyer's refusal to pay the duty on the waste materials. The Tribunal emphasized that when the duty is not payable and has not been passed on to the buyer, the manufacturer is entitled to a refund without unjust enrichment, in line with previous legal precedents. Case-Laws Central Excise Wed, 03 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3288