https://www.taxtmi.com/caselaws?id=202006 The appeal was dismissed by the court, upholding the rejection of the refund claim. The court found that the burden of duty had been passed on to customers as per Section 12(b) of the Central Excise Act. Despite the appellant's argument of paying a higher rate by mistake, they failed to prove that the burden of tax had not been shifted. The court emphasized the principle of unjust enrichment and the burden of proof on the appellants to demonstrate non-passing of the tax burden, which they could not establish. en-us Thu, 12 Aug 2010 00:00:00 +0530 Thu, 22 Dec 2011 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202006 The appeal was dismissed by the court, upholding the rejection of the refund claim. The court found that the burden of duty had been passed on to customers as per Section 12(b) of the Central Excise Act. Despite the appellant's argument of paying a higher rate by mistake, they failed to prove that the burden of tax had not been shifted. The court emphasized the principle of unjust enrichment and the burden of proof on the appellants to demonstrate non-passing of the tax burden, which they could not establish. Case-Laws Service Tax Thu, 12 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202006