2000 (3) TMI 1028 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi considered whether the principle of unjust enrichment applies to a refund claim for duty paid on intermediate products. The appellants used seamless brass barrels in manufacturing torches, but later found out they were not excisable. The Tribunal ruled that the doctrine of unjust enrichment applies if duty incidence is passed on to consumers, and remanded the case for further examination of this aspect. The appeal was allowed and disposed of by way of remand.