https://www.taxtmi.com/caselaws?id=30299 The Tribunal allowed the appeals, setting aside the impugned orders rejecting refund claims based on unjust enrichment due to prompt payment discounts. It was held that unjust enrichment did not apply as duty burden was not passed on to customers, who deducted the discounts themselves before payment, and credit notes were issued for accounting purposes only. The Tribunal emphasized that unjust enrichment is invoked only when duty burden is transferred to customers, which was not the situation in this case. en-us Thu, 03 Apr 2008 00:00:00 +0530 Thu, 21 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30299 The Tribunal allowed the appeals, setting aside the impugned orders rejecting refund claims based on unjust enrichment due to prompt payment discounts. It was held that unjust enrichment did not apply as duty burden was not passed on to customers, who deducted the discounts themselves before payment, and credit notes were issued for accounting purposes only. The Tribunal emphasized that unjust enrichment is invoked only when duty burden is transferred to customers, which was not the situation in this case. Case-Laws Central Excise Thu, 03 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30299