https://www.taxtmi.com/caselaws?id=53377 The Tribunal rejected M/s. Jalan Steel Works' appeal for a Central Excise duty refund, applying the bar of unjust enrichment. The appellant failed to prove that the duty burden was not passed on to customers, as required under Section 11B of the Central Excise Act. Despite the appellant's arguments regarding duty absorption and pricing, the Tribunal found no merit in the appeal, emphasizing that the duty burden naturally influences prices. Previous cases cited by the appellant were deemed irrelevant, leading to the rejection of the appeal and the decision to deposit the refund in the Consumer Welfare Fund. en-us Wed, 15 Sep 2004 00:00:00 +0530 Tue, 12 Oct 2010 18:30:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53377 The Tribunal rejected M/s. Jalan Steel Works' appeal for a Central Excise duty refund, applying the bar of unjust enrichment. The appellant failed to prove that the duty burden was not passed on to customers, as required under Section 11B of the Central Excise Act. Despite the appellant's arguments regarding duty absorption and pricing, the Tribunal found no merit in the appeal, emphasizing that the duty burden naturally influences prices. Previous cases cited by the appellant were deemed irrelevant, leading to the rejection of the appeal and the decision to deposit the refund in the Consumer Welfare Fund. Case-Laws Central Excise Wed, 15 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53377