https://www.taxtmi.com/caselaws?id=120718 The Appellate Tribunal CESTAT, Bangalore allowed the appeal in a case concerning a refund claim of Educational Cess on molasses. The Tribunal held that the refund claim was not barred by unjust enrichment as the Department failed to prove that the incidence of Cess was passed on to the buyer. The acceptance of the Chartered Accountant's certificate as evidence that the Cess was not passed on was upheld, leading to the rejection of the Revenue's appeal. The order of the Assistant Commissioner was set aside, and the refund claim was granted to the assessee. en-us Fri, 15 Dec 2006 00:00:00 +0530 Thu, 30 Jul 2015 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120718 The Appellate Tribunal CESTAT, Bangalore allowed the appeal in a case concerning a refund claim of Educational Cess on molasses. The Tribunal held that the refund claim was not barred by unjust enrichment as the Department failed to prove that the incidence of Cess was passed on to the buyer. The acceptance of the Chartered Accountant's certificate as evidence that the Cess was not passed on was upheld, leading to the rejection of the Revenue's appeal. The order of the Assistant Commissioner was set aside, and the refund claim was granted to the assessee. Case-Laws Central Excise Fri, 15 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120718