https://www.taxtmi.com/caselaws?id=337347 The Tribunal ruled in favor of the respondent, a tyre manufacturer, in a dispute over Central Excise duty on dip solution used in tyre manufacturing. The Commissioner (Appeals) held that no duty was levied due to a prior High Court order, negating the duty incidence passing issue. The rejection of the refund claim was upheld due to lack of evidence showing the duty amount was not credited. The Tribunal agreed with the respondent that the unjust-enrichment provisions did not apply retroactively, leading to the dismissal of the revenue's appeal and potential entitlement to consequential relief for the respondent. en-us Fri, 28 Oct 2016 00:00:00 +0530 Fri, 06 Jan 2017 19:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337347 The Tribunal ruled in favor of the respondent, a tyre manufacturer, in a dispute over Central Excise duty on dip solution used in tyre manufacturing. The Commissioner (Appeals) held that no duty was levied due to a prior High Court order, negating the duty incidence passing issue. The rejection of the refund claim was upheld due to lack of evidence showing the duty amount was not credited. The Tribunal agreed with the respondent that the unjust-enrichment provisions did not apply retroactively, leading to the dismissal of the revenue's appeal and potential entitlement to consequential relief for the respondent. Case-Laws Central Excise Fri, 28 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337347