2014 (12) TMI 1322 - AT - Central Excise

Unjust Enrichment - Held that - Revenue failed to demonstrate how the duty liability if any has been passed on to the consumer without being borne by the respondent. Therefore, Revenue s appeal fails for no evidence on record - appeal dismissed - decided against Revenue.

Summary

The Appellate Tribunal CESTAT CHENNAI dismissed Revenue's appeal due to lack of evidence showing unjust enrichment by the respondent. The doctrine of unjust enrichment applies, but Revenue failed to demonstrate how duty liability was passed on to consumers. Citation: 2014 (12) TMI 1322 - CESTAT CHENNAI.