https://www.taxtmi.com/caselaws?id=32046 The appeals were allowed in favor of the appellants, who sought refund for excess Central Excise duty payment due to invoicing errors and subsequent issuance of credit notes. The Member (T) found that the excess invoiced amount was never received by the appellants or passed on to the buyer, emphasizing the lack of evidence supporting unjust enrichment. The decision underscored the importance of actual receipt and passing on of excess amounts to deny refund claims, granting the appellants relief from the excess duty payment. en-us Mon, 14 Jul 2008 00:00:00 +0530 Sat, 10 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32046 The appeals were allowed in favor of the appellants, who sought refund for excess Central Excise duty payment due to invoicing errors and subsequent issuance of credit notes. The Member (T) found that the excess invoiced amount was never received by the appellants or passed on to the buyer, emphasizing the lack of evidence supporting unjust enrichment. The decision underscored the importance of actual receipt and passing on of excess amounts to deny refund claims, granting the appellants relief from the excess duty payment. Case-Laws Central Excise Mon, 14 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32046