https://www.taxtmi.com/caselaws?id=112427 The Tribunal upheld the Order-in-Original, applying the principle of unjust enrichment to a refund claim. The appellants failed to prove that duty incidence was not passed on to consumers, with debit notes deemed insufficient evidence. The decision emphasizes the importance of meeting statutory conditions for duty refunds and providing substantial evidence. The application of unjust enrichment aims to prevent unjust gain and maintain tax system integrity. The appeal was dismissed, underscoring the necessity to demonstrate non-transfer of duty burden to consumers for successful refund claims under Section 11B. en-us Wed, 28 Jul 2004 00:00:00 +0530 Mon, 30 Apr 2012 10:17:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112427 The Tribunal upheld the Order-in-Original, applying the principle of unjust enrichment to a refund claim. The appellants failed to prove that duty incidence was not passed on to consumers, with debit notes deemed insufficient evidence. The decision emphasizes the importance of meeting statutory conditions for duty refunds and providing substantial evidence. The application of unjust enrichment aims to prevent unjust gain and maintain tax system integrity. The appeal was dismissed, underscoring the necessity to demonstrate non-transfer of duty burden to consumers for successful refund claims under Section 11B. Case-Laws Central Excise Wed, 28 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112427