https://www.taxtmi.com/caselaws?id=53283 The Tribunal dismissed the appeal challenging the rejection of the appellant's refund claim based on unjust enrichment. The appellant's argument that selling goods at the same price as other manufacturers subjected to lower duty rates meant they did not pass on the duty increase was refuted. The Tribunal found the appellant failed to prove they absorbed the higher duty amount, leading to the conclusion that unjust enrichment was not established. The appeal was dismissed based on the lack of evidence supporting the appellant's claim. en-us Thu, 19 Aug 2004 00:00:00 +0530 Tue, 12 Oct 2010 13:23:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53283 The Tribunal dismissed the appeal challenging the rejection of the appellant's refund claim based on unjust enrichment. The appellant's argument that selling goods at the same price as other manufacturers subjected to lower duty rates meant they did not pass on the duty increase was refuted. The Tribunal found the appellant failed to prove they absorbed the higher duty amount, leading to the conclusion that unjust enrichment was not established. The appeal was dismissed based on the lack of evidence supporting the appellant's claim. Case-Laws Central Excise Thu, 19 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53283