https://www.taxtmi.com/caselaws?id=47052 The Court upheld the Tribunal's decision, concluding that the respondent was entitled to a refund of excise duty paid under protest for "Hose Pipe" sold to Indian Railways, as no unjust enrichment occurred. The Court clarified that the duty was not passed on to the buyer, aligning with the Tribunal's findings. Consequently, the reference was disposed of without costs, affirming that no excise duty was payable for the goods supplied. en-us Thu, 31 Jul 2003 00:00:00 +0530 Sat, 13 Jul 2024 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47052 The Court upheld the Tribunal's decision, concluding that the respondent was entitled to a refund of excise duty paid under protest for "Hose Pipe" sold to Indian Railways, as no unjust enrichment occurred. The Court clarified that the duty was not passed on to the buyer, aligning with the Tribunal's findings. Consequently, the reference was disposed of without costs, affirming that no excise duty was payable for the goods supplied. Case-Laws Central Excise Thu, 31 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47052