2000 (12) TMI 566 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi considered whether sanctioning a refund claim to M/s. Rama Steel Rolling Mills would result in unjust enrichment. The Tribunal rejected the appeal, stating that the burden of duty was passed on to the buyers, as evidenced by the composite price shown in the invoices. The decision was based on the principle of unjust enrichment.