https://www.taxtmi.com/caselaws?id=115088 The Tribunal granted a stay on the Commissioner (Appeals) order directing excess duty refund to the assessee, as the Revenue raised a strong prima facie case of disagreement on the refund issue. The case involved the determination of unjust enrichment in passing on duty incidence to customers in depot and factory gate sales. The Tribunal found that the burden of proof regarding non-passing of duty incidence was not met by the assessee, leading to the decision to stay the operation of the order during the appeal process based on the department's prima facie case. en-us Fri, 18 Feb 2005 00:00:00 +0530 Wed, 23 May 2012 16:41:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115088 The Tribunal granted a stay on the Commissioner (Appeals) order directing excess duty refund to the assessee, as the Revenue raised a strong prima facie case of disagreement on the refund issue. The case involved the determination of unjust enrichment in passing on duty incidence to customers in depot and factory gate sales. The Tribunal found that the burden of proof regarding non-passing of duty incidence was not met by the assessee, leading to the decision to stay the operation of the order during the appeal process based on the department's prima facie case. Case-Laws Central Excise Fri, 18 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115088