https://www.taxtmi.com/caselaws?id=328442 The appeal by M/s PSC Pole Factory was rejected by the Appellate Tribunal CESTAT Mumbai based on the principle of unjust enrichment. The Tribunal upheld the denial of the refund claim, citing a previous decision involving Maharashtra State Electricity Board where a similar appeal was rejected on similar grounds. The judgment emphasized the importance of analyzing the flow of duty burden in cases involving State Government Undertakings like Maharashtra State Electricity Distribution Co. Ltd. en-us Wed, 27 Apr 2016 00:00:00 +0530 Wed, 21 Dec 2016 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328442 The appeal by M/s PSC Pole Factory was rejected by the Appellate Tribunal CESTAT Mumbai based on the principle of unjust enrichment. The Tribunal upheld the denial of the refund claim, citing a previous decision involving Maharashtra State Electricity Board where a similar appeal was rejected on similar grounds. The judgment emphasized the importance of analyzing the flow of duty burden in cases involving State Government Undertakings like Maharashtra State Electricity Distribution Co. Ltd. Case-Laws Central Excise Wed, 27 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328442