2000 (5) TMI 407 - AT - Central Excise

Summary

The appeal was filed by the Revenue against the manufacturer's refund claim of Rs. 51,279 for overpaid duty. The appellate authority allowed the manufacturer's appeal, stating that duty incidence was not passed on to customers. However, the higher tribunal set aside this decision, ruling that there was no evidence to support the claim that duty was not passed on, and thus the refund claim was denied based on the principle of unjust enrichment.