https://www.taxtmi.com/caselaws?id=185463 The Tribunal allowed the appeal in favor of the appellant, granting them the benefit of a refund. The Tribunal found that the appellant had not passed on the excess amount of duty to any other person, as evidenced by the correct pricing at distribution centers and detailed invoice comparisons. The appellant's argument that the doctrine of unjust enrichment did not apply was supported by the Tribunal, leading to the rejection of the refund claim being overturned. en-us Tue, 23 Jun 2015 00:00:00 +0530 Fri, 10 Feb 2017 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185463 The Tribunal allowed the appeal in favor of the appellant, granting them the benefit of a refund. The Tribunal found that the appellant had not passed on the excess amount of duty to any other person, as evidenced by the correct pricing at distribution centers and detailed invoice comparisons. The appellant's argument that the doctrine of unjust enrichment did not apply was supported by the Tribunal, leading to the rejection of the refund claim being overturned. Case-Laws Central Excise Tue, 23 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185463