https://www.taxtmi.com/caselaws?id=155293 Refund claims are not barred by unjust enrichment where audited balance sheet and profit and loss records, ledger entries showing the amount as receivable, a Chartered Accountant's certificate, and an affidavit establish that the duty incidence on captive-consumed goods was not passed on to buyers. In the absence of contrary evidence from the Revenue, such documentary proof is sufficient to rebut the presumption that the duty burden was indirectly included in the value of the goods, and the refund remains admissible. en-us Thu, 19 Nov 2009 00:00:00 +0530 Wed, 20 Dec 2017 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155293 Refund claims are not barred by unjust enrichment where audited balance sheet and profit and loss records, ledger entries showing the amount as receivable, a Chartered Accountant's certificate, and an affidavit establish that the duty incidence on captive-consumed goods was not passed on to buyers. In the absence of contrary evidence from the Revenue, such documentary proof is sufficient to rebut the presumption that the duty burden was indirectly included in the value of the goods, and the refund remains admissible. Case-Laws Central Excise Thu, 19 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155293