https://www.taxtmi.com/caselaws?id=125872 The Tribunal upheld the lower authorities' decisions in two appeals concerning refund claims totaling Rs. 4,73,892/-, emphasizing the necessity of providing conclusive evidence to support refund claims and disprove unjust enrichment. The appellants failed to produce authenticated certificates or evidence to rebut the presumption of duty passing on to the buyer, resulting in the rejection of the claims under the unjust enrichment clause. The judgments were pronounced on 10-2-2009 by the Tribunal. en-us Tue, 10 Feb 2009 00:00:00 +0530 Tue, 30 Oct 2012 18:59:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125872 The Tribunal upheld the lower authorities' decisions in two appeals concerning refund claims totaling Rs. 4,73,892/-, emphasizing the necessity of providing conclusive evidence to support refund claims and disprove unjust enrichment. The appellants failed to produce authenticated certificates or evidence to rebut the presumption of duty passing on to the buyer, resulting in the rejection of the claims under the unjust enrichment clause. The judgments were pronounced on 10-2-2009 by the Tribunal. Case-Laws Central Excise Tue, 10 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125872