2000 (6) TMI 591 - AT - Central Excise

Summary

The appeal considered whether unjust enrichment would apply to a refund claim if the recipient reversed Modvat credit. The appellant claimed refund as the buyer reversed credit equal to the duty refund claimed. The tribunal found that mere reversal of Modvat credit does not prove duty incidence was not passed on. Without evidence of duty incidence being returned to the manufacturer, the refund claim was disallowed. The appeal was dismissed.