https://www.taxtmi.com/caselaws?id=361100 The Tribunal remands both appeals for further examination on the issue of unjust enrichment before granting the refund. The appellant's entitlement to the refund is acknowledged, but the Tribunal emphasizes the need to assess whether the duty incidence has been passed on to any other party, highlighting the importance of establishing unjust enrichment in both cases. en-us Thu, 24 May 2018 00:00:00 +0530 Wed, 30 May 2018 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361100 The Tribunal remands both appeals for further examination on the issue of unjust enrichment before granting the refund. The appellant's entitlement to the refund is acknowledged, but the Tribunal emphasizes the need to assess whether the duty incidence has been passed on to any other party, highlighting the importance of establishing unjust enrichment in both cases. Case-Laws Central Excise Thu, 24 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361100