https://www.taxtmi.com/caselaws?id=353368 The Tribunal allowed the manufacturer's appeal against the rejection of a refund claim due to unjust enrichment. The appellant's practice of selling goods at MRP and paying duty post-abatement, coupled with fixed drug prices, led to the dismissal of the Revenue's claim. The Tribunal emphasized that unjust enrichment does not apply when products are sold at MRP without evidence of overcharging. As the Revenue failed to prove excess charges beyond MRP, the refund claim was allowed, overturning the initial rejection. en-us Mon, 04 Dec 2017 00:00:00 +0530 Wed, 03 Jan 2018 07:54:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353368 The Tribunal allowed the manufacturer's appeal against the rejection of a refund claim due to unjust enrichment. The appellant's practice of selling goods at MRP and paying duty post-abatement, coupled with fixed drug prices, led to the dismissal of the Revenue's claim. The Tribunal emphasized that unjust enrichment does not apply when products are sold at MRP without evidence of overcharging. As the Revenue failed to prove excess charges beyond MRP, the refund claim was allowed, overturning the initial rejection. Case-Laws Central Excise Mon, 04 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353368