https://www.taxtmi.com/caselaws?id=113903 The Tribunal found merit in the appellant's argument supported by the Chartered Accountant's certificate, emphasizing the importance of thorough examination of evidence in refund claims. The Commissioner's rejection based on personal opinion was criticized, highlighting the necessity of verifying such crucial evidence. The case underscored the significance of proving non-passing of duty burden to consumers, especially when goods are sold at a loss. The decision to remand the case for re-examination emphasized the need for comprehensive review, particularly focusing on the Chartered Accountant's certificate to determine unjust enrichment and duty passing to consumers. en-us Tue, 01 Jun 2004 00:00:00 +0530 Wed, 09 May 2012 11:26:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113903 The Tribunal found merit in the appellant's argument supported by the Chartered Accountant's certificate, emphasizing the importance of thorough examination of evidence in refund claims. The Commissioner's rejection based on personal opinion was criticized, highlighting the necessity of verifying such crucial evidence. The case underscored the significance of proving non-passing of duty burden to consumers, especially when goods are sold at a loss. The decision to remand the case for re-examination emphasized the need for comprehensive review, particularly focusing on the Chartered Accountant's certificate to determine unjust enrichment and duty passing to consumers. Case-Laws Central Excise Tue, 01 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113903