https://www.taxtmi.com/caselaws?id=349111 The Appellate Tribunal CESTAT MUMBAI ruled in favor of the appellant, a soap manufacturer, in a refund denial case based on unjust enrichment. The appellant had repaid the excess duty amount to customers, nullifying the unjust enrichment claim. Despite the Revenue's appeal citing duty passing to customers and time-barred claims, the Tribunal found in favor of the appellant, setting aside the Commissioner's decision and reinstating the refund granted by the Assistant Commissioner. The Tribunal deemed the Grasim case inapplicable and emphasized the appellant's compliance with unjust enrichment provisions. en-us Tue, 22 Aug 2017 00:00:00 +0530 Fri, 13 Oct 2017 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349111 The Appellate Tribunal CESTAT MUMBAI ruled in favor of the appellant, a soap manufacturer, in a refund denial case based on unjust enrichment. The appellant had repaid the excess duty amount to customers, nullifying the unjust enrichment claim. Despite the Revenue's appeal citing duty passing to customers and time-barred claims, the Tribunal found in favor of the appellant, setting aside the Commissioner's decision and reinstating the refund granted by the Assistant Commissioner. The Tribunal deemed the Grasim case inapplicable and emphasized the appellant's compliance with unjust enrichment provisions. Case-Laws Central Excise Tue, 22 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349111