CESTAT explains Test to determine unjust-enrichment

Commissioner of Central Excise Vs Vapi Care Pharma P. Limited (CESTAT Ahamedabad) The only issue involved in the present case is whether the refund claim of the respondent is hit by unjust-enrichment or otherwise. Learned Commissioner (Appeals) has held that incidence of duty was not passed on only on the basis that the duty was paid subsequent to the clearances of physician sample and the same was not recovered from the dealer to whom the physician sample was cleared. From the above provision it can be seen that test to be made is not only with reference to customer to whom the goods were sup...