https://www.taxtmi.com/caselaws?id=221933 A refund claim otherwise admissible on merits was barred by unjust enrichment because the assessee did not rebut the statutory presumption under section 12B. The Tribunal held that a cost accountant's certificate, without supporting invoices, books of account, or other primary records, was only corroborative and could not prove that the duty incidence had not been passed on to buyers. As the required sale documents indicating duty under section 12A were not produced, the assessee failed to discharge the burden of proof and the refund was not allowable. en-us Wed, 08 Aug 2012 00:00:00 +0530 Sat, 06 Apr 2013 23:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221933 A refund claim otherwise admissible on merits was barred by unjust enrichment because the assessee did not rebut the statutory presumption under section 12B. The Tribunal held that a cost accountant's certificate, without supporting invoices, books of account, or other primary records, was only corroborative and could not prove that the duty incidence had not been passed on to buyers. As the required sale documents indicating duty under section 12A were not produced, the assessee failed to discharge the burden of proof and the refund was not allowable. Case-Laws Central Excise Wed, 08 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221933