https://www.taxtmi.com/caselaws?id=52516 The Tribunal set aside the Commissioner's order denying a refund claim by an appellant-company for an excess excise duty payment, citing unjust enrichment. Despite the lack of a certificate from buyers confirming duty credit, a Chartered Accountant's Certificate supported the appellant's claim that duty burden was not passed on. The Tribunal accepted that the excess duty was not recovered from customers as goods were supplied at a contract price. Noting the absence of buyer credit confirmation in the original notice, the Tribunal allowed the appeal, providing relief to the appellants. en-us Wed, 24 Dec 2003 00:00:00 +0530 Wed, 06 Oct 2010 12:25:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52516 The Tribunal set aside the Commissioner's order denying a refund claim by an appellant-company for an excess excise duty payment, citing unjust enrichment. Despite the lack of a certificate from buyers confirming duty credit, a Chartered Accountant's Certificate supported the appellant's claim that duty burden was not passed on. The Tribunal accepted that the excess duty was not recovered from customers as goods were supplied at a contract price. Noting the absence of buyer credit confirmation in the original notice, the Tribunal allowed the appeal, providing relief to the appellants. Case-Laws Central Excise Wed, 24 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52516