https://www.taxtmi.com/caselaws?id=122312 The Tribunal rejected the Revenue's appeal, affirming the granting of a refund claim to the respondent related to the dutiability of pan masala. The decision was based on the finding that the duty burden was borne by the respondent, as evidenced by price consistency pre and post-duty levy and a Chartered Accountant's certification. The Tribunal emphasized that the mere mention of duty in invoices did not prove duty burden transfer to consumers, highlighting the significance of examining multiple factors to establish unjust enrichment. en-us Mon, 23 Apr 2007 00:00:00 +0530 Thu, 19 Apr 2018 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122312 The Tribunal rejected the Revenue's appeal, affirming the granting of a refund claim to the respondent related to the dutiability of pan masala. The decision was based on the finding that the duty burden was borne by the respondent, as evidenced by price consistency pre and post-duty levy and a Chartered Accountant's certification. The Tribunal emphasized that the mere mention of duty in invoices did not prove duty burden transfer to consumers, highlighting the significance of examining multiple factors to establish unjust enrichment. Case-Laws Central Excise Mon, 23 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122312