https://www.taxtmi.com/caselaws?id=435504 The tribunal allowed the appeal in favor of the appellant, setting aside the impugned order. It was held that the appellant's refund claim was not affected by unjust enrichment under Section 11 B (1) of the Central Excise Act, 1944, as the tax burden was not passed on despite the initial charge and subsequent issuance of credit notes. The tribunal relied on precedents and determined that the refund claim was valid in this case. en-us Thu, 16 Mar 2023 00:00:00 +0530 Tue, 21 Mar 2023 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435504 The tribunal allowed the appeal in favor of the appellant, setting aside the impugned order. It was held that the appellant's refund claim was not affected by unjust enrichment under Section 11 B (1) of the Central Excise Act, 1944, as the tax burden was not passed on despite the initial charge and subsequent issuance of credit notes. The tribunal relied on precedents and determined that the refund claim was valid in this case. Case-Laws Service Tax Thu, 16 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435504