2007 (8) TMI 566 - AT - Central Excise

Refund - Unjust enrichment - Held that - the incidence of duty borne by the appellants herein has been passed on to their customers namely consumers of electricity. Therefore the bar of unjust enrichment clearly operates against the appellants herein - appeal dismissed.

Summary

The Appellate Tribunal CESTAT, Mumbai rejected refund claims due to unjust enrichment regarding excise duty on PCC poles. The duty borne by the appellants was passed on to consumers of electricity, leading to the rejection of the appeals.