https://www.taxtmi.com/caselaws?id=53654 The Tribunal dismissed the appeals, ruling in favor of the Revenue on both issues. It held that recovery of erroneously refunded amounts under Section 11A of the Central Excise Act is valid without recourse to Section 35E. Additionally, the Tribunal applied the principle of unjust enrichment, stating that once duty incidence had been passed on to customers, the appellants were not entitled to a refund. Consequently, the Tribunal upheld the order for recovery of the erroneously sanctioned refund amount, ultimately dismissing all appeals on these grounds. en-us Tue, 23 Nov 2004 00:00:00 +0530 Thu, 14 Oct 2010 14:53:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53654 The Tribunal dismissed the appeals, ruling in favor of the Revenue on both issues. It held that recovery of erroneously refunded amounts under Section 11A of the Central Excise Act is valid without recourse to Section 35E. Additionally, the Tribunal applied the principle of unjust enrichment, stating that once duty incidence had been passed on to customers, the appellants were not entitled to a refund. Consequently, the Tribunal upheld the order for recovery of the erroneously sanctioned refund amount, ultimately dismissing all appeals on these grounds. Case-Laws Central Excise Tue, 23 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53654