Excise duty refund for solar power project supplies turns on unjust enrichment and verification of buyer-side evidence.

Refund of excise duty on goods supplied for installation of a solar power project was examined under Notification No. 15/2010-CE, along with the bar of unjust enrichment. The appellant relied on balance-sheet entries, an affidavit and a buyer-side certificate to show that the duty burden was not passed on. On that material, a prima facie case was found that incidence of duty had not been recovered from the purchaser, but the genuineness of the buyer authority certificate and compliance with the refund conditions required verification by the adjudicating authority. The matter was remanded for cross-verification and a reasoned decision in accordance with law.

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Issues: Whether the appellant was entitled to refund of excise duty paid on goods supplied for installation of a solar power project under Notification No. 15/2010-CE, and whether the bar of unjust enrichment was attracted.

Analysis: The appellant produced balance-sheet entries, an affidavit, and a certificate from the buyer side to show that the duty element was not recovered from the purchaser. On the material placed, a prima facie case was made out that the incidence of duty had not been passed on. The question whether the certificate issued by the buyer's jurisdictional authority was genuine and whether the refund claim satisfied the applicable conditions required verification by the adjudicating authority.

Conclusion: The appellant was held entitled to refund subject to verification, and the matter was remanded to the original adjudicating authority for cross-verification and a reasoned decision in accordance with law.

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