https://www.taxtmi.com/caselaws?id=398315 The appeal against the rejection of a claim for refund under Section 11B of the Central Excise Act, 1944 was dismissed. The appellant's failure to satisfy the principle of unjust enrichment, as they acknowledged passing on the duty element to customers, rendered the refund claim inadmissible. The lower authorities' decision was upheld, emphasizing the importance of unjust enrichment in refund cases. The judgment highlighted the appellant's acknowledgment of passing on the duty element as a decisive factor. The appeal was deemed devoid of merits, and the lower authorities' findings were upheld. en-us Tue, 08 Sep 2020 00:00:00 +0530 Sat, 12 Sep 2020 14:17:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398315 The appeal against the rejection of a claim for refund under Section 11B of the Central Excise Act, 1944 was dismissed. The appellant's failure to satisfy the principle of unjust enrichment, as they acknowledged passing on the duty element to customers, rendered the refund claim inadmissible. The lower authorities' decision was upheld, emphasizing the importance of unjust enrichment in refund cases. The judgment highlighted the appellant's acknowledgment of passing on the duty element as a decisive factor. The appeal was deemed devoid of merits, and the lower authorities' findings were upheld. Case-Laws Service Tax Tue, 08 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398315