https://www.taxtmi.com/caselaws?id=35297 The tribunal allowed the appeal in favor of the appellants, manufacturers of sugar-free granules, in a case where a refund claim was rejected on grounds of unjust enrichment. The buyers issued debit notes to adjust the excess duty paid, which was not received by them. Citing legal precedents, the tribunal held that the issuance of debit notes in such circumstances does not amount to unjust enrichment, as the property had already passed to the buyers upon supply of goods. The tribunal set aside the refund claim rejection and granted relief to the appellants. en-us Fri, 27 Mar 2009 00:00:00 +0530 Fri, 12 Feb 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35297 The tribunal allowed the appeal in favor of the appellants, manufacturers of sugar-free granules, in a case where a refund claim was rejected on grounds of unjust enrichment. The buyers issued debit notes to adjust the excess duty paid, which was not received by them. Citing legal precedents, the tribunal held that the issuance of debit notes in such circumstances does not amount to unjust enrichment, as the property had already passed to the buyers upon supply of goods. The tribunal set aside the refund claim rejection and granted relief to the appellants. Case-Laws Central Excise Fri, 27 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35297