https://www.taxtmi.com/caselaws?id=356070 Refund of duty paid on LSHFHS diesel supplied to the Indian Navy was held admissible because the earlier ground for rejection, based on Leader Engineering Works, had already been set aside and was not challenged by Revenue. On the material produced, including correspondence and certificates from BPCL and departmental authorities, the duty-related transaction between IOC and BPCL was treated as fully and finally settled, so the incidence of duty could not be said to have been passed on to the claimant. The refund denial on unjust enrichment grounds was therefore unsustainable, and the refund claim was restored. en-us Thu, 11 Jan 2018 00:00:00 +0530 Sat, 24 Feb 2018 08:21:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356070 Refund of duty paid on LSHFHS diesel supplied to the Indian Navy was held admissible because the earlier ground for rejection, based on Leader Engineering Works, had already been set aside and was not challenged by Revenue. On the material produced, including correspondence and certificates from BPCL and departmental authorities, the duty-related transaction between IOC and BPCL was treated as fully and finally settled, so the incidence of duty could not be said to have been passed on to the claimant. The refund denial on unjust enrichment grounds was therefore unsustainable, and the refund claim was restored. Case-Laws Central Excise Thu, 11 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356070