https://www.taxtmi.com/caselaws?id=342406 The Supreme Court upheld the decision of the Adjudicating Authority and Commissioner(Appeals) to reject the appellant's refund claim of Rs. 14,06,532 based on unjust enrichment. The appellant failed to demonstrate that the burden of duty had not been passed on to its customers, as evidenced by debit notes issued. The court emphasized the principle of unjust enrichment, highlighting that a refund claim can only succeed if the duty burden has not been transferred to another party. The appellate tribunal affirmed the lower authorities' decisions, ultimately denying the appellant's appeal on 27.04.2017. en-us Thu, 27 Apr 2017 00:00:00 +0530 Thu, 21 Sep 2017 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342406 The Supreme Court upheld the decision of the Adjudicating Authority and Commissioner(Appeals) to reject the appellant's refund claim of Rs. 14,06,532 based on unjust enrichment. The appellant failed to demonstrate that the burden of duty had not been passed on to its customers, as evidenced by debit notes issued. The court emphasized the principle of unjust enrichment, highlighting that a refund claim can only succeed if the duty burden has not been transferred to another party. The appellate tribunal affirmed the lower authorities' decisions, ultimately denying the appellant's appeal on 27.04.2017. Case-Laws Central Excise Thu, 27 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342406