https://www.taxtmi.com/caselaws?id=48013 The High Court affirmed the Tribunal's decision, rejecting the revenue's appeal and confirming the refund to the respondent. The Court found no unjust enrichment as the duty increase was not passed on to customers, supported by the unchanged price structure. Emphasizing the importance of analyzing price structures in duty matters, the Court upheld the refund based on legal principles governing unjust enrichment. en-us Thu, 24 Aug 2006 00:00:00 +0530 Mon, 02 Aug 2010 11:39:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48013 The High Court affirmed the Tribunal's decision, rejecting the revenue's appeal and confirming the refund to the respondent. The Court found no unjust enrichment as the duty increase was not passed on to customers, supported by the unchanged price structure. Emphasizing the importance of analyzing price structures in duty matters, the Court upheld the refund based on legal principles governing unjust enrichment. Case-Laws Central Excise Thu, 24 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48013