https://www.taxtmi.com/caselaws?id=210772 The Appellate Tribunal CESTAT, Mumbai, allowed the appeal against a refund claim approved by the Commissioner (Appeals). The Tribunal emphasized the principle of unjust enrichment and the onus on the assessee to prove that the duty burden had not been passed on to the customer. Despite the Commissioner's finding that the burden had not been shifted, the Tribunal, citing relevant case law, overturned the decision, highlighting that uniformity in price before and after assessment does not definitively establish non-passing of duty burden. The appeal was allowed, stressing the need to consider various factors beyond price consistency in determining duty burden passing. en-us Mon, 03 Oct 2011 00:00:00 +0530 Fri, 06 Jan 2012 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210772 The Appellate Tribunal CESTAT, Mumbai, allowed the appeal against a refund claim approved by the Commissioner (Appeals). The Tribunal emphasized the principle of unjust enrichment and the onus on the assessee to prove that the duty burden had not been passed on to the customer. Despite the Commissioner's finding that the burden had not been shifted, the Tribunal, citing relevant case law, overturned the decision, highlighting that uniformity in price before and after assessment does not definitively establish non-passing of duty burden. The appeal was allowed, stressing the need to consider various factors beyond price consistency in determining duty burden passing. Case-Laws Central Excise Mon, 03 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210772