https://www.taxtmi.com/caselaws?id=153958 Refund of duty paid on inputs was rejected because the claimant did not prove that the duty burden had not been passed on to customers. Reliance on the exempt nature of the finished goods, accounting treatment under administrative overheads, and a chartered accountant's certificate was insufficient, as the certificate was not produced before the lower appellate authority and did not clearly show that the duty element was excluded from the costing of the finished goods. The burden to establish absence of unjust enrichment was not discharged, so the refund claim failed and the orders below were maintained. en-us Fri, 27 Nov 2009 00:00:00 +0530 Fri, 02 Aug 2013 11:34:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153958 Refund of duty paid on inputs was rejected because the claimant did not prove that the duty burden had not been passed on to customers. Reliance on the exempt nature of the finished goods, accounting treatment under administrative overheads, and a chartered accountant's certificate was insufficient, as the certificate was not produced before the lower appellate authority and did not clearly show that the duty element was excluded from the costing of the finished goods. The burden to establish absence of unjust enrichment was not discharged, so the refund claim failed and the orders below were maintained. Case-Laws Central Excise Fri, 27 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153958