1999 (10) TMI 170 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of M/s. Maruti Udyog Ltd. for a refund claim of Rs. 12,92,199.20 related to duty reduction on vehicles cleared on 19-6-1992. The Tribunal found that the benefit of duty reduction was passed on to the ultimate consumers, as confirmed by the dealers and buyers, in compliance with the law of unjust enrichment. The Revenue's appeal was dismissed.