https://www.taxtmi.com/caselaws?id=76756 The appeal was dismissed as the appellant failed to prove that the duty burden on excess transportation charges was not passed on to the buyers, resulting in the rejection of the refund claim for excess charges. The lower authorities upheld the rejection, emphasizing that the excess charges formed part of the transaction value of goods and were not refundable due to unjust enrichment. Despite the appellant's arguments, the burden of proof against unjust enrichment was not met, leading to the denial of the refund claim in its entirety. en-us Mon, 27 Jul 2009 00:00:00 +0530 Fri, 16 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76756 The appeal was dismissed as the appellant failed to prove that the duty burden on excess transportation charges was not passed on to the buyers, resulting in the rejection of the refund claim for excess charges. The lower authorities upheld the rejection, emphasizing that the excess charges formed part of the transaction value of goods and were not refundable due to unjust enrichment. Despite the appellant's arguments, the burden of proof against unjust enrichment was not met, leading to the denial of the refund claim in its entirety. Case-Laws Central Excise Mon, 27 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76756