https://www.taxtmi.com/caselaws?id=359040 The Appellate Tribunal CESTAT Chandigarh ruled in favor of the appellant, an electricity distribution company, regarding the refund of excise duty paid from March 1987 to February 1993. The Tribunal found that the appellant was not unjustly enriched as the duty burden from workshop activities did not impact electricity prices, which were fixed by state authorities. Despite the appellant's inability to influence tariffs, evidence showed that the duty was not passed on to consumers. The Tribunal allowed the appeal, granting the appellant relief by approving the refund claims. en-us Fri, 09 Mar 2018 00:00:00 +0530 Tue, 24 Apr 2018 06:56:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359040 The Appellate Tribunal CESTAT Chandigarh ruled in favor of the appellant, an electricity distribution company, regarding the refund of excise duty paid from March 1987 to February 1993. The Tribunal found that the appellant was not unjustly enriched as the duty burden from workshop activities did not impact electricity prices, which were fixed by state authorities. Despite the appellant's inability to influence tariffs, evidence showed that the duty was not passed on to consumers. The Tribunal allowed the appeal, granting the appellant relief by approving the refund claims. Case-Laws Central Excise Fri, 09 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359040