https://www.taxtmi.com/caselaws?id=356249 The appeals were allowed, and the case was remanded to the adjudicating authority for a detailed review of the refund claims in light of unjust enrichment concerns. The tribunal emphasized the need to verify whether the duty incidence was passed on to the Railways to determine refund eligibility. The appellant's argument, supported by a Chartered Accountant certificate, aimed to demonstrate that the excess amount was not transferred to the Railways due to revised prices. The tribunal directed the adjudicating authority to ascertain if the credit note amount was recovered from the Railways, allowing for potential refund sanctioning if not recovered. en-us Fri, 22 Dec 2017 00:00:00 +0530 Wed, 28 Feb 2018 06:29:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356249 The appeals were allowed, and the case was remanded to the adjudicating authority for a detailed review of the refund claims in light of unjust enrichment concerns. The tribunal emphasized the need to verify whether the duty incidence was passed on to the Railways to determine refund eligibility. The appellant's argument, supported by a Chartered Accountant certificate, aimed to demonstrate that the excess amount was not transferred to the Railways due to revised prices. The tribunal directed the adjudicating authority to ascertain if the credit note amount was recovered from the Railways, allowing for potential refund sanctioning if not recovered. Case-Laws Central Excise Fri, 22 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356249