https://www.taxtmi.com/caselaws?id=31334 The appellant filed a refund claim for excess duty paid due to a calculation error, seeking refund on all invoices issued. Both authorities rejected the claim citing unjust enrichment. The appellant provided evidence of non-recovery from buyers through correspondences and certificates. The Tribunal ruled in favor of the appellant, emphasizing that if the appellant did not receive the excess amount from buyers, unjust enrichment cannot be presumed. The impugned order was set aside, and the appeal was allowed with consequential relief. en-us Fri, 23 May 2008 00:00:00 +0530 Mon, 27 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31334 The appellant filed a refund claim for excess duty paid due to a calculation error, seeking refund on all invoices issued. Both authorities rejected the claim citing unjust enrichment. The appellant provided evidence of non-recovery from buyers through correspondences and certificates. The Tribunal ruled in favor of the appellant, emphasizing that if the appellant did not receive the excess amount from buyers, unjust enrichment cannot be presumed. The impugned order was set aside, and the appeal was allowed with consequential relief. Case-Laws Central Excise Fri, 23 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31334