https://www.taxtmi.com/caselaws?id=54827 The appellant's refund claim rejection on unjust enrichment grounds was upheld by the Supreme Court, dismissing all appeals. The Court emphasized the necessity of proving that the duty burden was not passed on, despite the appellant's arguments against previous decisions and reliance on a Tribunal order. The issuance of credit notes post goods clearance was deemed insufficient to demonstrate non-passing of the duty burden, resulting in the rejection of the refund claim. en-us Wed, 16 Nov 2005 00:00:00 +0530 Fri, 22 Oct 2010 11:50:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54827 The appellant's refund claim rejection on unjust enrichment grounds was upheld by the Supreme Court, dismissing all appeals. The Court emphasized the necessity of proving that the duty burden was not passed on, despite the appellant's arguments against previous decisions and reliance on a Tribunal order. The issuance of credit notes post goods clearance was deemed insufficient to demonstrate non-passing of the duty burden, resulting in the rejection of the refund claim. Case-Laws Central Excise Wed, 16 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54827