2004 (3) TMI 242 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi ruled in favor of the respondents in a case involving the principle of unjust enrichment. The Commissioner (Appeals) reversed the adjudicating authority's decision to reject the refund claim, stating that the duty had been borne by the respondents and not passed on to the buyer. The appeal of the Revenue was dismissed, upholding the Commissioner (Appeals) decision.