https://www.taxtmi.com/caselaws?id=342768 The Appellate Tribunal CESTAT HYDERABAD upheld the decision of the Commissioner(Appeals) to sanction the refund claim of the respondents, who were manufacturers of electrical transformers. The Department's appeal, challenging the refund rejection based on the doctrine of unjust enrichment, was dismissed. The Tribunal found that the evidence presented by the respondents proved that the duty incidence had not been passed on to the customer, leading to the dismissal of the Department's appeal for lacking merit. en-us Tue, 21 Mar 2017 00:00:00 +0530 Wed, 07 Feb 2018 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342768 The Appellate Tribunal CESTAT HYDERABAD upheld the decision of the Commissioner(Appeals) to sanction the refund claim of the respondents, who were manufacturers of electrical transformers. The Department's appeal, challenging the refund rejection based on the doctrine of unjust enrichment, was dismissed. The Tribunal found that the evidence presented by the respondents proved that the duty incidence had not been passed on to the customer, leading to the dismissal of the Department's appeal for lacking merit. Case-Laws Central Excise Tue, 21 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342768