https://www.taxtmi.com/caselaws?id=311096 CESTAT Mumbai allowed the appeal for refund of excess duty paid. The revenue authorities had rejected the refund claim citing unjust enrichment principles and ordered the amount to be credited to consumer welfare fund. However, the tribunal found that identical issues in the appellant's own case had been previously decided in their favor by the same revenue authorities. Following precedents from NAHAR SPG. WVG. MILLS LTD. and N G Thakkar cases, the tribunal held that the appellant fulfilled unjust enrichment conditions by demonstrating that duty elements were not separately shown in sales invoices from depots and were not passed on to customers. The impugned order was set aside and appeal was allowed. en-us Wed, 22 Feb 2023 00:00:00 +0530 Thu, 07 Dec 2023 18:49:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311096 CESTAT Mumbai allowed the appeal for refund of excess duty paid. The revenue authorities had rejected the refund claim citing unjust enrichment principles and ordered the amount to be credited to consumer welfare fund. However, the tribunal found that identical issues in the appellant's own case had been previously decided in their favor by the same revenue authorities. Following precedents from NAHAR SPG. WVG. MILLS LTD. and N G Thakkar cases, the tribunal held that the appellant fulfilled unjust enrichment conditions by demonstrating that duty elements were not separately shown in sales invoices from depots and were not passed on to customers. The impugned order was set aside and appeal was allowed. Case-Laws Central Excise Wed, 22 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311096