https://www.taxtmi.com/caselaws?id=111917 The Tribunal upheld the decision to reject refund claims for excess duty paid on Acrylic/Cotton Yarn, citing unjust enrichment. Despite the appellants' arguments, including pricing details and invoice submissions, the Tribunal found that the burden of duty had been passed on to customers. Relying on precedent, the Tribunal concluded that the absence of separate duty indications on invoices did not prove the duty was not transferred. As the appellants failed to prove non-passing of the duty burden, their appeal was dismissed. The doctrine of unjust enrichment was deemed applicable, affirming the lower authorities' decision. en-us Tue, 20 Apr 2004 00:00:00 +0530 Wed, 25 Apr 2012 18:03:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111917 The Tribunal upheld the decision to reject refund claims for excess duty paid on Acrylic/Cotton Yarn, citing unjust enrichment. Despite the appellants' arguments, including pricing details and invoice submissions, the Tribunal found that the burden of duty had been passed on to customers. Relying on precedent, the Tribunal concluded that the absence of separate duty indications on invoices did not prove the duty was not transferred. As the appellants failed to prove non-passing of the duty burden, their appeal was dismissed. The doctrine of unjust enrichment was deemed applicable, affirming the lower authorities' decision. Case-Laws Central Excise Tue, 20 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111917