https://www.taxtmi.com/caselaws?id=3316 Refund of duty was denied because the claimant had passed the duty burden on to M/s Torrent Pharmaceuticals along with job charges, engaging the bar of unjust enrichment. The argument that the principal buyer distributed physician samples free of cost, so unjust enrichment should not apply, was rejected. On the facts recorded, the Tribunal found that the incidence of duty had been recovered from another party, and the claimant therefore failed to discharge the burden of showing entitlement to refund. The refund claim was accordingly treated as inadmissible under the doctrine of unjust enrichment. en-us Fri, 07 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3316 Refund of duty was denied because the claimant had passed the duty burden on to M/s Torrent Pharmaceuticals along with job charges, engaging the bar of unjust enrichment. The argument that the principal buyer distributed physician samples free of cost, so unjust enrichment should not apply, was rejected. On the facts recorded, the Tribunal found that the incidence of duty had been recovered from another party, and the claimant therefore failed to discharge the burden of showing entitlement to refund. The refund claim was accordingly treated as inadmissible under the doctrine of unjust enrichment. Case-Laws Central Excise Fri, 07 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3316