https://www.taxtmi.com/caselaws?id=336065 The tribunal dismissed the appeal, affirming the decision to deny the appellant a refund of excise duty paid on excess freight collection. The tribunal upheld the rejection based on the doctrine of unjust enrichment, as the duty amount was collected from customers, indicating that the duty incidence was passed on to others. Despite arguments citing a Supreme Court judgment, the tribunal focused on unjust enrichment and did not delve into the question of whether duty was payable on the excess freight collection. en-us Fri, 21 Oct 2016 00:00:00 +0530 Thu, 15 Dec 2016 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336065 The tribunal dismissed the appeal, affirming the decision to deny the appellant a refund of excise duty paid on excess freight collection. The tribunal upheld the rejection based on the doctrine of unjust enrichment, as the duty amount was collected from customers, indicating that the duty incidence was passed on to others. Despite arguments citing a Supreme Court judgment, the tribunal focused on unjust enrichment and did not delve into the question of whether duty was payable on the excess freight collection. Case-Laws Central Excise Fri, 21 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336065