https://www.taxtmi.com/caselaws?id=339734 The tribunal allowed the appeal in a case concerning a refund claim rejection based on unjust enrichment. The appellant, a job worker, had paid excess duties, later refunded by the buyer. The court considered precedents like M/s Addison & Co. Ltd. and Dharmasi Morarji Chemical Co. Ltd. The tribunal found the appellant entitled to the refund as the burden of duty was not passed on to any other party, similar to the Addison case. The appeal was allowed, setting aside the impugned order, emphasizing the importance of proving no passing on of duty burden for refund eligibility. en-us Fri, 20 Jan 2017 00:00:00 +0530 Mon, 06 Mar 2017 12:45:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339734 The tribunal allowed the appeal in a case concerning a refund claim rejection based on unjust enrichment. The appellant, a job worker, had paid excess duties, later refunded by the buyer. The court considered precedents like M/s Addison & Co. Ltd. and Dharmasi Morarji Chemical Co. Ltd. The tribunal found the appellant entitled to the refund as the burden of duty was not passed on to any other party, similar to the Addison case. The appeal was allowed, setting aside the impugned order, emphasizing the importance of proving no passing on of duty burden for refund eligibility. Case-Laws Central Excise Fri, 20 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339734