https://www.taxtmi.com/caselaws?id=783920 Refund of excess duty arising on finalisation of provisional assessment under the Central Excise Rules was denied on the ground of unjust enrichment. The Tribunal held that unjust enrichment was inapplicable because the goods were transferred only by stock transfer to the assessee's own sister units, so the incidence of duty could not have been passed on, consistent with prior CESTAT rulings. It further held that the selling price was mandatorily fixed under the Essential Commodities Act, 1955 read with the Drug (Prices Control) Order, 1995, preventing recovery of any amount beyond the controlled price and negating any presumption of duty pass-through. With no contrary evidence from Revenue, the refund was held admissible; the impugned order was set aside and the appeal allowed. en-us Thu, 18 Dec 2025 00:00:00 +0530 Wed, 24 Dec 2025 10:36:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783920 Refund of excess duty arising on finalisation of provisional assessment under the Central Excise Rules was denied on the ground of unjust enrichment. The Tribunal held that unjust enrichment was inapplicable because the goods were transferred only by stock transfer to the assessee's own sister units, so the incidence of duty could not have been passed on, consistent with prior CESTAT rulings. It further held that the selling price was mandatorily fixed under the Essential Commodities Act, 1955 read with the Drug (Prices Control) Order, 1995, preventing recovery of any amount beyond the controlled price and negating any presumption of duty pass-through. With no contrary evidence from Revenue, the refund was held admissible; the impugned order was set aside and the appeal allowed. Case-Laws Central Excise Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783920