https://www.taxtmi.com/caselaws?id=329388 The Tribunal dismissed the Revenue's appeals, upholding the refund sanction for M/s ICI India Ltd. The excess excise duty payment, resulting from a computer software failure, was found not to have been passed on to buyers, making the refund admissible. The Tribunal determined that the unjust enrichment clause was not applicable as the duty was not recovered from independent buyers, leading to the rejection of Revenue's appeals. en-us Thu, 19 May 2016 00:00:00 +0530 Thu, 30 Jun 2016 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329388 The Tribunal dismissed the Revenue's appeals, upholding the refund sanction for M/s ICI India Ltd. The excess excise duty payment, resulting from a computer software failure, was found not to have been passed on to buyers, making the refund admissible. The Tribunal determined that the unjust enrichment clause was not applicable as the duty was not recovered from independent buyers, leading to the rejection of Revenue's appeals. Case-Laws Central Excise Thu, 19 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329388