https://www.taxtmi.com/caselaws?id=33914 The Tribunal allowed the appeal filed by the Revenue, concluding that the refund claim for excess duty paid on un-manufactured tobacco would result in unjust enrichment. The respondents failed to demonstrate that the excess duty paid had not been passed on to customers, leading to the decision that the refund would result in unjust enrichment. As a result, the Tribunal ordered the excess duty to be deposited in the Consumer Welfare Fund. en-us Thu, 21 Aug 2008 00:00:00 +0530 Mon, 22 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33914 The Tribunal allowed the appeal filed by the Revenue, concluding that the refund claim for excess duty paid on un-manufactured tobacco would result in unjust enrichment. The respondents failed to demonstrate that the excess duty paid had not been passed on to customers, leading to the decision that the refund would result in unjust enrichment. As a result, the Tribunal ordered the excess duty to be deposited in the Consumer Welfare Fund. Case-Laws Central Excise Thu, 21 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33914