https://www.taxtmi.com/caselaws?id=116428 The appellate tribunal dismissed the appeal against the rejection of a refund claim based on unjust enrichment. The appellants failed to prove that the duty burden had not been passed on to customers, despite their assertion that they did not charge duty from customers. The burden of proof rested on the appellants to demonstrate that customers were not burdened with the duty, which they failed to do. The tribunal upheld the decision of the Adjudicating Authority, citing principles of unjust enrichment and the burden of proof on the assessee. en-us Tue, 08 Feb 2005 00:00:00 +0530 Wed, 25 May 2016 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116428 The appellate tribunal dismissed the appeal against the rejection of a refund claim based on unjust enrichment. The appellants failed to prove that the duty burden had not been passed on to customers, despite their assertion that they did not charge duty from customers. The burden of proof rested on the appellants to demonstrate that customers were not burdened with the duty, which they failed to do. The tribunal upheld the decision of the Adjudicating Authority, citing principles of unjust enrichment and the burden of proof on the assessee. Case-Laws Central Excise Tue, 08 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116428