https://www.taxtmi.com/caselaws?id=213475 The Appellate Tribunal CESTAT, CHENNAI, rejected four appeals seeking a refund of Coal cess, as the appellants failed to prove non-utilization of credit and non-passing on of the cess to customers. The tribunal found that the Chartered Accountant's certificate submitted showed the cess was accounted for as an expense, passed on to customers. The absence of evidence of the cess as an outstanding receivable supported the denial of refund based on unjust enrichment. The appeals were dismissed, upholding the authorities' decisions to deny the refund amounts. en-us Mon, 30 Apr 2012 00:00:00 +0530 Tue, 22 May 2012 19:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213475 The Appellate Tribunal CESTAT, CHENNAI, rejected four appeals seeking a refund of Coal cess, as the appellants failed to prove non-utilization of credit and non-passing on of the cess to customers. The tribunal found that the Chartered Accountant's certificate submitted showed the cess was accounted for as an expense, passed on to customers. The absence of evidence of the cess as an outstanding receivable supported the denial of refund based on unjust enrichment. The appeals were dismissed, upholding the authorities' decisions to deny the refund amounts. Case-Laws Customs Mon, 30 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213475