https://www.taxtmi.com/caselaws?id=51796 The High Court ruled in favor of the assessees in a refund claim case under the Central Excise Act, 1944. The court concluded that the duty burden had not been passed on to buyers, entitling the assessees to the refund. The judgment emphasized the satisfaction of all conditions under Section 11B and the prevention of unjust enrichment. The final order granted the refund claim, upholding the Commissioner (Appeals) decision and clarifying the criteria for refund eligibility. en-us Tue, 05 Feb 2002 00:00:00 +0530 Tue, 28 Sep 2010 14:38:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51796 The High Court ruled in favor of the assessees in a refund claim case under the Central Excise Act, 1944. The court concluded that the duty burden had not been passed on to buyers, entitling the assessees to the refund. The judgment emphasized the satisfaction of all conditions under Section 11B and the prevention of unjust enrichment. The final order granted the refund claim, upholding the Commissioner (Appeals) decision and clarifying the criteria for refund eligibility. Case-Laws Central Excise Tue, 05 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51796