Doctrine of bar of unjust enrichment not applicable as sufficiently proved that excess duty not passed on

Carrier Air Conditioning and Refrigeration Ltd. Vs Commissioner of Central Excise (CESTAT Chandigarh)

CESTAT Chandigarh held that once there is a sufficient evidence to prove that the excess duty paid by the assessee has not been passed on to the ultimate buyer, the doctrine of bar of unjust enrichment will not be applicable.

Facts- The appellant are engaged in the manufacture of excisable goods i.e. Air Conditioners, Chillers and parts thereof. They were paying central ex

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