https://www.taxtmi.com/caselaws?id=204649 The Tribunal dismissed the appeal in a case concerning a refund claim of excise duty amounting to Rs. 32,65,057. The appellants, manufacturers of Liquefied Petroleum Gas (LPG), failed to adequately prove that the duty incidence was not passed on to buyers. Despite submitting certificates from a Chartered Accountant and buyers, the Tribunal found the evidence insufficient. The refund was ordered to be credited to the consumer welfare fund based on the principle of unjust enrichment, as the burden of proof lay on the appellants to demonstrate non-transfer of duty incidence to buyers. en-us Tue, 05 Oct 2010 00:00:00 +0530 Wed, 05 Jun 2013 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204649 The Tribunal dismissed the appeal in a case concerning a refund claim of excise duty amounting to Rs. 32,65,057. The appellants, manufacturers of Liquefied Petroleum Gas (LPG), failed to adequately prove that the duty incidence was not passed on to buyers. Despite submitting certificates from a Chartered Accountant and buyers, the Tribunal found the evidence insufficient. The refund was ordered to be credited to the consumer welfare fund based on the principle of unjust enrichment, as the burden of proof lay on the appellants to demonstrate non-transfer of duty incidence to buyers. Case-Laws Central Excise Tue, 05 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204649