https://www.taxtmi.com/caselaws?id=209281 The Appellate Tribunal CESTAT, Mumbai, dismissed the appeal concerning a refund claim of Rs. 7,79,642/- as the appellant failed to prove non-passing of duty liability to the ultimate consumer. The rejection was upheld based on the principle of unjust enrichment, with both the adjudicating authority and Commissioner (Appeals) finding that the duty burden had been passed on. The Tribunal emphasized the importance of timely representation in appeals and the necessity of demonstrating non-passing of duty burden to consumers for refund eligibility. The appeal was consequently dismissed, highlighting the significance of fulfilling evidentiary requirements in such cases. en-us Tue, 08 Mar 2011 00:00:00 +0530 Wed, 24 Jul 2013 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209281 The Appellate Tribunal CESTAT, Mumbai, dismissed the appeal concerning a refund claim of Rs. 7,79,642/- as the appellant failed to prove non-passing of duty liability to the ultimate consumer. The rejection was upheld based on the principle of unjust enrichment, with both the adjudicating authority and Commissioner (Appeals) finding that the duty burden had been passed on. The Tribunal emphasized the importance of timely representation in appeals and the necessity of demonstrating non-passing of duty burden to consumers for refund eligibility. The appeal was consequently dismissed, highlighting the significance of fulfilling evidentiary requirements in such cases. Case-Laws Central Excise Tue, 08 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209281