https://www.taxtmi.com/caselaws?id=359445 The Tribunal allowed the appeal in favor of the appellant, ruling that the doctrine of unjust enrichment did not apply as the excess duty paid was not passed on to any other party. The appellant provided evidence including a balance sheet, a Chartered Accountant's certificate, and affidavits from buyers confirming they did not bear the duty. Consequently, the appellant was entitled to the refund amount, to be credited to the Consumer Welfare Fund. The Tribunal set aside the previous order and granted the appellant the refund. en-us Tue, 12 Sep 2017 00:00:00 +0530 Tue, 01 May 2018 06:20:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359445 The Tribunal allowed the appeal in favor of the appellant, ruling that the doctrine of unjust enrichment did not apply as the excess duty paid was not passed on to any other party. The appellant provided evidence including a balance sheet, a Chartered Accountant's certificate, and affidavits from buyers confirming they did not bear the duty. Consequently, the appellant was entitled to the refund amount, to be credited to the Consumer Welfare Fund. The Tribunal set aside the previous order and granted the appellant the refund. Case-Laws Central Excise Tue, 12 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359445