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CESTAT held that the appellant's refund claims following provisional assessment finalization were barred by unjust enrichment doctrine. While the appellant demonstrated they bore the duty burden and did not pass it to dealers through credit notes and CA certificates, they failed to establish that dealers did not subsequently transfer this burden to ultimate motorcycle consumers. Following Addison & Co. Ltd., there exists a presumption that duty incidence passes to buyers, and refunds are permissible only to those who ultimately bear the burden. The Original Authority's verification was inadequate as it only examined the first stage of transactions. Appeals were allowed by remand for proper verification of the complete duty burden trail.
CESTAT held that the appellant's refund claims following provisional assessment finalization were barred by unjust enrichment doctrine. While the appellant demonstrated they bore the duty burden and did not pass it to dealers through credit notes and CA certificates, they failed to establish that dealers did not subsequently transfer this burden to ultimate motorcycle consumers. Following Addison & Co. Ltd., there exists a presumption that duty incidence passes to buyers, and refunds are permissible only to those who ultimately bear the burden. The Original Authority's verification was inadequate as it only examined the first stage of transactions. Appeals were allowed by remand for proper verification of the complete duty burden trail.
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