https://www.taxtmi.com/caselaws?id=414331 The tribunal concluded that notifications under the Central Excise Act become effective from their publication date, not the date of issue, allowing the appellant's refund claim. The tribunal remanded the case to address the principle of unjust enrichment as the appellant had not passed on the increased duty burden to buyers. The tribunal emphasized the significance of considering unjust enrichment in excise duty cases and set aside the previous order for further examination. en-us Tue, 26 Oct 2021 00:00:00 +0530 Mon, 01 Nov 2021 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414331 The tribunal concluded that notifications under the Central Excise Act become effective from their publication date, not the date of issue, allowing the appellant's refund claim. The tribunal remanded the case to address the principle of unjust enrichment as the appellant had not passed on the increased duty burden to buyers. The tribunal emphasized the significance of considering unjust enrichment in excise duty cases and set aside the previous order for further examination. Case-Laws Central Excise Tue, 26 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414331