https://www.taxtmi.com/caselaws?id=214076 The appellant's refund claim, based on passed discounts through credit notes issued to dealers, was rejected for lack of evidence showing the absence of unjust-enrichment. Despite arguing that discounts were reflected in price lists and passed on to customers, the appellant failed to provide concrete evidence. The Tribunal agreed with the Departmental Representative, emphasizing the need for substantiated proof. The appeal was dismissed, highlighting the importance of supporting claims with evidence, particularly regarding excise duty liabilities to avoid unjust-enrichment. en-us Fri, 04 May 2012 00:00:00 +0530 Wed, 06 Jun 2012 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214076 The appellant's refund claim, based on passed discounts through credit notes issued to dealers, was rejected for lack of evidence showing the absence of unjust-enrichment. Despite arguing that discounts were reflected in price lists and passed on to customers, the appellant failed to provide concrete evidence. The Tribunal agreed with the Departmental Representative, emphasizing the need for substantiated proof. The appeal was dismissed, highlighting the importance of supporting claims with evidence, particularly regarding excise duty liabilities to avoid unjust-enrichment. Case-Laws Central Excise Fri, 04 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214076