https://www.taxtmi.com/caselaws?id=52779 The Appellate Tribunal CESTAT, NEW DELHI, allowed the refund claim of the appellants concerning the applicability of the doctrine of unjust enrichment. The Tribunal found that the duty had not been passed on to the buyer, M/s. TISCO, as evidenced by the issuance of credit notes to correct accounts and withdraw claims against the buyer. The decision was based on the buyer's refusal to pay the duty included in the invoices, distinguishing this case from the precedent cited. Consequently, the impugned order was set aside, and the appeal of the appellants was accepted with any consequential relief permissible under the law. en-us Thu, 08 Apr 2004 00:00:00 +0530 Thu, 07 Oct 2010 16:56:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52779 The Appellate Tribunal CESTAT, NEW DELHI, allowed the refund claim of the appellants concerning the applicability of the doctrine of unjust enrichment. The Tribunal found that the duty had not been passed on to the buyer, M/s. TISCO, as evidenced by the issuance of credit notes to correct accounts and withdraw claims against the buyer. The decision was based on the buyer's refusal to pay the duty included in the invoices, distinguishing this case from the precedent cited. Consequently, the impugned order was set aside, and the appeal of the appellants was accepted with any consequential relief permissible under the law. Case-Laws Central Excise Thu, 08 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52779