https://www.taxtmi.com/caselaws?id=43108 Refund already sanctioned and paid could not be recovered merely on the ground of unjust enrichment by invoking Section 11A. The departmental order proceeded on the assumption that the duty burden had been passed on to customers, but the applicable settled law did not permit denial or recovery of the refund on that basis. The cited precedent was treated as inapposite, and the recovery action was found unsustainable, with relief granted to the petitioners. en-us Tue, 13 Aug 1991 00:00:00 +0530 Wed, 16 Jun 2010 11:33:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43108 Refund already sanctioned and paid could not be recovered merely on the ground of unjust enrichment by invoking Section 11A. The departmental order proceeded on the assumption that the duty burden had been passed on to customers, but the applicable settled law did not permit denial or recovery of the refund on that basis. The cited precedent was treated as inapposite, and the recovery action was found unsustainable, with relief granted to the petitioners. Case-Laws Central Excise Tue, 13 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43108