https://www.taxtmi.com/caselaws?id=126612 A refund claim could not be denied on unjust enrichment where a duly supported Cost Accountant's certificate, read with the assessee's records, established that the duty burden had not been passed on to customers. The adjudicating authority rejected the claim without properly dealing with that evidence or producing contrary material, while the appellate finding was supported by the record and unrebutted by the revenue. On that basis, the rejection of refund was held unsustainable and the refund entitlement was upheld. en-us Mon, 20 Apr 2009 00:00:00 +0530 Thu, 22 Nov 2012 15:37:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126612 A refund claim could not be denied on unjust enrichment where a duly supported Cost Accountant's certificate, read with the assessee's records, established that the duty burden had not been passed on to customers. The adjudicating authority rejected the claim without properly dealing with that evidence or producing contrary material, while the appellate finding was supported by the record and unrebutted by the revenue. On that basis, the rejection of refund was held unsustainable and the refund entitlement was upheld. Case-Laws Central Excise Mon, 20 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126612