https://www.taxtmi.com/caselaws?id=438432 A refund claim under central excise was held not to be barred by unjust enrichment where duty on intermediate goods had been paid under protest and the evidence did not show that the duty burden was passed on to buyers. The Tribunal accepted that the final products were exempt, and the assessee's books and pricing material supported the position that the incidence remained with the assessee. On that basis, the rejection of refund on unjust enrichment was found unsustainable, and the refund claim succeeded. en-us Fri, 28 Apr 2023 00:00:00 +0530 Wed, 31 May 2023 20:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438432 A refund claim under central excise was held not to be barred by unjust enrichment where duty on intermediate goods had been paid under protest and the evidence did not show that the duty burden was passed on to buyers. The Tribunal accepted that the final products were exempt, and the assessee's books and pricing material supported the position that the incidence remained with the assessee. On that basis, the rejection of refund on unjust enrichment was found unsustainable, and the refund claim succeeded. Case-Laws Central Excise Fri, 28 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438432