https://www.taxtmi.com/caselaws?id=48107 The High Court of Punjab & Haryana at Chandigarh dismissed the revenue's appeal under Section 35G of the Central Excise Act, 1944. The Tribunal's findings were affirmed, concluding that the assessee did not pass on the tax incidence to the buyer, making unjust enrichment principles inapplicable. The court found no basis to revisit the issue as there was no evidence that the buyer paid the higher amounts sought as refund through credit notes. en-us Tue, 20 Mar 2007 00:00:00 +0530 Mon, 02 Aug 2010 16:36:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48107 The High Court of Punjab & Haryana at Chandigarh dismissed the revenue's appeal under Section 35G of the Central Excise Act, 1944. The Tribunal's findings were affirmed, concluding that the assessee did not pass on the tax incidence to the buyer, making unjust enrichment principles inapplicable. The court found no basis to revisit the issue as there was no evidence that the buyer paid the higher amounts sought as refund through credit notes. Case-Laws Central Excise Tue, 20 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48107