https://www.taxtmi.com/caselaws?id=347593 The Tribunal upheld the denial of refund claims by the Appellants under Section 11-B of the Central Excise Act, 1944, citing unjust enrichment. The Appellants failed to prove that duty incidence was not passed on to buyers, as required by law. The Tribunal emphasized the necessity of providing sufficient evidence to demonstrate compliance with unjust enrichment provisions. Consequently, all appeals were dismissed, affirming the lower authorities' decisions and underscoring the importance of adhering to unjust enrichment regulations in refund claims. en-us Thu, 31 Aug 2017 00:00:00 +0530 Thu, 07 Sep 2017 13:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347593 The Tribunal upheld the denial of refund claims by the Appellants under Section 11-B of the Central Excise Act, 1944, citing unjust enrichment. The Appellants failed to prove that duty incidence was not passed on to buyers, as required by law. The Tribunal emphasized the necessity of providing sufficient evidence to demonstrate compliance with unjust enrichment provisions. Consequently, all appeals were dismissed, affirming the lower authorities' decisions and underscoring the importance of adhering to unjust enrichment regulations in refund claims. Case-Laws Central Excise Thu, 31 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347593