https://www.taxtmi.com/caselaws?id=187372 The appellate tribunal clarified the scope of adjudication on unjust enrichment in a refund claim by emphasizing the need to consider whether the duty burden had been passed on to customers. The tribunal set aside the ruling of the Commissioner (Appeals) for not adhering to the Supreme Court's directions and remanded the matter for further consideration on this issue. Additionally, the tribunal deemed the refusal to consider cross-objections filed by the appellants improper and directed a review of this aspect, partially allowing the appeal while upholding the decision on unjust enrichment. en-us Fri, 08 Apr 2011 00:00:00 +0530 Wed, 19 Oct 2016 18:08:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187372 The appellate tribunal clarified the scope of adjudication on unjust enrichment in a refund claim by emphasizing the need to consider whether the duty burden had been passed on to customers. The tribunal set aside the ruling of the Commissioner (Appeals) for not adhering to the Supreme Court's directions and remanded the matter for further consideration on this issue. Additionally, the tribunal deemed the refusal to consider cross-objections filed by the appellants improper and directed a review of this aspect, partially allowing the appeal while upholding the decision on unjust enrichment. Case-Laws Central Excise Fri, 08 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187372