https://www.taxtmi.com/caselaws?id=49767 The Tribunal granted the appellants a refund of Rs. 1,40,113.06 for the first period as duty payment was evidenced through debit entries. However, the refund claim for the second period, amounting to Rs. 14,06,177.45, was denied due to the doctrine of unjust enrichment, as the duty incidence was deemed to have been passed on to customers. The appellants were unable to provide evidence to rebut the unjust enrichment presumption, leading to the denial of the refund for the second period. en-us Mon, 07 Feb 2000 00:00:00 +0530 Tue, 17 Aug 2010 13:32:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49767 The Tribunal granted the appellants a refund of Rs. 1,40,113.06 for the first period as duty payment was evidenced through debit entries. However, the refund claim for the second period, amounting to Rs. 14,06,177.45, was denied due to the doctrine of unjust enrichment, as the duty incidence was deemed to have been passed on to customers. The appellants were unable to provide evidence to rebut the unjust enrichment presumption, leading to the denial of the refund for the second period. Case-Laws Central Excise Mon, 07 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49767