https://www.taxtmi.com/caselaws?id=50644 The Tribunal rejected the appeal by M/s. Modi Xerox Financial Services Ltd. for a refund of Central Excise duty, ruling that the duty amount was passed on to customers, indicating unjust enrichment. The decision was based on the retrospective application of provisions on unjust enrichment and precedents showing that if duty is realized from buyers, no refund is allowed. The judgment upheld established legal principles on the passing of duty burden and unjust enrichment in Central Excise cases, affirming that the refund claim was not valid. en-us Tue, 18 Sep 2001 00:00:00 +0530 Wed, 25 Aug 2010 11:20:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50644 The Tribunal rejected the appeal by M/s. Modi Xerox Financial Services Ltd. for a refund of Central Excise duty, ruling that the duty amount was passed on to customers, indicating unjust enrichment. The decision was based on the retrospective application of provisions on unjust enrichment and precedents showing that if duty is realized from buyers, no refund is allowed. The judgment upheld established legal principles on the passing of duty burden and unjust enrichment in Central Excise cases, affirming that the refund claim was not valid. Case-Laws Central Excise Tue, 18 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50644