https://www.taxtmi.com/caselaws?id=368058 The High Court allowed the appeal in favor of the Appellant, setting aside the order denying refund on grounds of unjust enrichment. The Court found that the Tribunal erred in not considering the Chartered Accountant's certificate provided by the Appellant to establish that the duty had not been passed on to customers. The case was remanded to the Tribunal for fresh disposal, emphasizing the importance of considering such evidence in determining unjust enrichment claims. en-us Mon, 24 Sep 2018 00:00:00 +0530 Mon, 01 Oct 2018 08:41:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368058 The High Court allowed the appeal in favor of the Appellant, setting aside the order denying refund on grounds of unjust enrichment. The Court found that the Tribunal erred in not considering the Chartered Accountant's certificate provided by the Appellant to establish that the duty had not been passed on to customers. The case was remanded to the Tribunal for fresh disposal, emphasizing the importance of considering such evidence in determining unjust enrichment claims. Case-Laws Central Excise Mon, 24 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368058