https://www.taxtmi.com/caselaws?id=78116 The appeal challenging the CESTAT order regarding duty refund on HDPE tapes was allowed in favor of the revenue. The Court found insufficient evidence to support the assessee's claim of duty exclusion in the product cost calculation, leading to the reversal of relief granted by the Commissioner of Appeals and Tribunal. The burden was on the assessee to prove duty exclusion to avoid unjust enrichment, which was not adequately demonstrated. The original adjudicating authority's decision was restored, emphasizing the importance of proving duty exclusion in cost calculation. en-us Thu, 08 Apr 2010 00:00:00 +0530 Tue, 02 Nov 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78116 The appeal challenging the CESTAT order regarding duty refund on HDPE tapes was allowed in favor of the revenue. The Court found insufficient evidence to support the assessee's claim of duty exclusion in the product cost calculation, leading to the reversal of relief granted by the Commissioner of Appeals and Tribunal. The burden was on the assessee to prove duty exclusion to avoid unjust enrichment, which was not adequately demonstrated. The original adjudicating authority's decision was restored, emphasizing the importance of proving duty exclusion in cost calculation. Case-Laws Central Excise Thu, 08 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78116