https://www.taxtmi.com/caselaws?id=49828 The dominant issue was whether refund of excess duty was barred by unjust enrichment where the sale price remained unchanged despite an increase in the duty rate. The Tribunal held that when the price structure is unchanged after the duty hike, it cannot be inferred that the additional duty incidence was passed on to customers; consistent Tribunal precedent supported this inference. Consequently, unjust enrichment did not apply, the duty burden was treated as borne by the claimant, and refund of the excess duty was held admissible; the appeal was allowed. en-us Tue, 30 May 2000 00:00:00 +0530 Sun, 04 Jan 2026 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49828 The dominant issue was whether refund of excess duty was barred by unjust enrichment where the sale price remained unchanged despite an increase in the duty rate. The Tribunal held that when the price structure is unchanged after the duty hike, it cannot be inferred that the additional duty incidence was passed on to customers; consistent Tribunal precedent supported this inference. Consequently, unjust enrichment did not apply, the duty burden was treated as borne by the claimant, and refund of the excess duty was held admissible; the appeal was allowed. Case-Laws Central Excise Tue, 30 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49828