https://www.taxtmi.com/caselaws?id=30368 The Tribunal allowed the appeal, setting aside the rejection of the refund claim based on unjust enrichment. The appellants successfully demonstrated through their balance sheet entries that they bore the duty burden themselves, thus proving non-passing of duty to the customer. The Tribunal relied on previous decisions and held that the appellants were entitled to the refund, emphasizing the importance of balance sheet entries in determining duty burden and supporting their claim. en-us Thu, 10 Apr 2008 00:00:00 +0530 Sat, 23 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30368 The Tribunal allowed the appeal, setting aside the rejection of the refund claim based on unjust enrichment. The appellants successfully demonstrated through their balance sheet entries that they bore the duty burden themselves, thus proving non-passing of duty to the customer. The Tribunal relied on previous decisions and held that the appellants were entitled to the refund, emphasizing the importance of balance sheet entries in determining duty burden and supporting their claim. Case-Laws Central Excise Thu, 10 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30368