https://www.taxtmi.com/caselaws?id=188044 The Tribunal upheld the Commissioner (Appeals) decision in favor of the respondent in a case concerning refund claims under Central Excise duty and unjust enrichment. The Tribunal found no evidence of unjust enrichment as the duty paid under protest was not passed on to customers, supported by financial records and reports. The appeal by the Revenue was dismissed, with the Tribunal determining that there were no valid grounds for interference, affirming the original decision in favor of the respondent. en-us Wed, 23 Dec 2015 00:00:00 +0530 Wed, 16 Nov 2016 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188044 The Tribunal upheld the Commissioner (Appeals) decision in favor of the respondent in a case concerning refund claims under Central Excise duty and unjust enrichment. The Tribunal found no evidence of unjust enrichment as the duty paid under protest was not passed on to customers, supported by financial records and reports. The appeal by the Revenue was dismissed, with the Tribunal determining that there were no valid grounds for interference, affirming the original decision in favor of the respondent. Case-Laws Central Excise Wed, 23 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188044