https://www.taxtmi.com/caselaws?id=191481 The Tribunal upheld the decision in favor of the respondent, allowing the refund of excise duty for Waste and Scrap of Cables. It was determined that there was no unjust enrichment on the part of the assessee as they had borne the duty cost without passing it on to the customer. The courts found the revenue failed to provide evidence to counter the claim of no unjust enrichment. The High Court held that the Tribunal's decision was appropriate despite the appellant's argument regarding legal precedents, dismissing the reference with no costs awarded. en-us Thu, 18 Aug 2011 00:00:00 +0530 Wed, 05 Apr 2017 14:44:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191481 The Tribunal upheld the decision in favor of the respondent, allowing the refund of excise duty for Waste and Scrap of Cables. It was determined that there was no unjust enrichment on the part of the assessee as they had borne the duty cost without passing it on to the customer. The courts found the revenue failed to provide evidence to counter the claim of no unjust enrichment. The High Court held that the Tribunal's decision was appropriate despite the appellant's argument regarding legal precedents, dismissing the reference with no costs awarded. Case-Laws Central Excise Thu, 18 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191481