https://www.taxtmi.com/caselaws?id=383782 The Tribunal allowed the appeal, setting aside the Commissioner's decision to reject the refund claim on the ground of unjust enrichment. It found that the appellant had absorbed the duty incidence in administrative expenses and had not passed it on to customers. The Tribunal directed the department to refund the amount with applicable interest, emphasizing the appellant's entitlement to the refund. en-us Mon, 29 Jul 2019 00:00:00 +0530 Wed, 12 Feb 2020 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383782 The Tribunal allowed the appeal, setting aside the Commissioner's decision to reject the refund claim on the ground of unjust enrichment. It found that the appellant had absorbed the duty incidence in administrative expenses and had not passed it on to customers. The Tribunal directed the department to refund the amount with applicable interest, emphasizing the appellant's entitlement to the refund. Case-Laws Central Excise Mon, 29 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383782