https://www.taxtmi.com/caselaws?id=346047 The Customs Excise and Service Tax Appellate Tribunal (CESTAT) allowed the refund of excise duty to the respondent assessee, a manufacturer of photo-copier machines, under Section 11B of the Act. Despite the presumption of Section 12B, the tribunal found that the excise duty was not passed on to customers, thus rejecting the appellant's argument of unjust enrichment. The judgment emphasized the doctrine of unjust enrichment and clarified that the excise duty was not part of the contract money for services rendered. The court dismissed the appeal, ruling in favor of the respondent without awarding costs. en-us Tue, 01 Aug 2017 00:00:00 +0530 Wed, 27 Dec 2017 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346047 The Customs Excise and Service Tax Appellate Tribunal (CESTAT) allowed the refund of excise duty to the respondent assessee, a manufacturer of photo-copier machines, under Section 11B of the Act. Despite the presumption of Section 12B, the tribunal found that the excise duty was not passed on to customers, thus rejecting the appellant's argument of unjust enrichment. The judgment emphasized the doctrine of unjust enrichment and clarified that the excise duty was not part of the contract money for services rendered. The court dismissed the appeal, ruling in favor of the respondent without awarding costs. Case-Laws Central Excise Tue, 01 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346047