https://www.taxtmi.com/caselaws?id=218347 The Tribunal dismissed the appeal in a case involving a refund claim rejection based on unjust enrichment. The appellant, a manufacturer, failed to prove that they would not be unjustly enriched if the claim was sanctioned. Despite presenting a Chartered Accountant's certificate, the appellant could not demonstrate that the duty incidence had not been passed on to buyers. As the refund amount was treated as expenses in the balance sheet and not shown as receivables, the Tribunal found no merit in the appellant's arguments and upheld the rejection of the refund claim. en-us Fri, 19 Oct 2012 00:00:00 +0530 Fri, 09 Nov 2012 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218347 The Tribunal dismissed the appeal in a case involving a refund claim rejection based on unjust enrichment. The appellant, a manufacturer, failed to prove that they would not be unjustly enriched if the claim was sanctioned. Despite presenting a Chartered Accountant's certificate, the appellant could not demonstrate that the duty incidence had not been passed on to buyers. As the refund amount was treated as expenses in the balance sheet and not shown as receivables, the Tribunal found no merit in the appellant's arguments and upheld the rejection of the refund claim. Case-Laws Central Excise Fri, 19 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218347