https://www.taxtmi.com/caselaws?id=221933 The Tribunal upheld the rejection of a refund claim for Special Excise Duty on tyres and tubes, emphasizing the principle of unjust enrichment. The assessee's failure to provide primary evidence to support Cost Accountant's certificates led to the dismissal of the appeal, as the burden of proof under Section 12B was not met. The decision highlighted the importance of substantial evidence to counter the presumption of duty incidence passing on to buyers. 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 The Tribunal upheld the rejection of a refund claim for Special Excise Duty on tyres and tubes, emphasizing the principle of unjust enrichment. The assessee's failure to provide primary evidence to support Cost Accountant's certificates led to the dismissal of the appeal, as the burden of proof under Section 12B was not met. The decision highlighted the importance of substantial evidence to counter the presumption of duty incidence passing on to buyers. Case-Laws Central Excise Wed, 08 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221933