https://www.taxtmi.com/caselaws?id=111791 The Appellate Tribunal CESTAT, Mumbai upheld the rejection of a refund claim amounting to Rs. 1,58,665 on tyres, tubes, and flaps under Chapter 40 of the Schedule to CETA, 1985. The claim was denied based on unjust enrichment, with authorities believing the duty burden had been passed on to customers. Despite the appellants' argument that they did not transfer the duty burden, as prices remained constant, the Tribunal required concrete evidence to support this claim. As no such evidence was provided, the refund claim was rightfully dismissed, emphasizing the burden of proof on the appellant. en-us Thu, 20 May 2004 00:00:00 +0530 Wed, 25 Apr 2012 12:34:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111791 The Appellate Tribunal CESTAT, Mumbai upheld the rejection of a refund claim amounting to Rs. 1,58,665 on tyres, tubes, and flaps under Chapter 40 of the Schedule to CETA, 1985. The claim was denied based on unjust enrichment, with authorities believing the duty burden had been passed on to customers. Despite the appellants' argument that they did not transfer the duty burden, as prices remained constant, the Tribunal required concrete evidence to support this claim. As no such evidence was provided, the refund claim was rightfully dismissed, emphasizing the burden of proof on the appellant. Case-Laws Central Excise Thu, 20 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111791