1997 (11) TMI 313 - AT - Central Excise

Summary

The appeal related to the rejection of the appellants' refund claim on the grounds of unjust enrichment. The appellants, who manufacture prestressed concrete poles, had passed on the duty burden to the Electricity Board. The Tribunal held that since the duty burden had been passed on to the Electricity Board, the appellants were not eligible for the refund as they failed to establish that the duty burden had not been passed on to any other person. The appeal was rejected.