https://www.taxtmi.com/caselaws?id=237808 The Tribunal affirmed that once duty incidence is neutralized through credit notes, the refund is justified, making the Doctrine of unjust enrichment inapplicable. The Tribunal emphasized that the burden of proof shifts to the Revenue to disprove this neutralization. The case was remanded for further verification of the credit notes' genuineness and effectuation, instructing that if genuine and acted upon, the refund claim should be allowed, unless impacted by unjust enrichment principles. en-us Thu, 29 Nov 2012 00:00:00 +0530 Wed, 09 Oct 2013 05:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237808 The Tribunal affirmed that once duty incidence is neutralized through credit notes, the refund is justified, making the Doctrine of unjust enrichment inapplicable. The Tribunal emphasized that the burden of proof shifts to the Revenue to disprove this neutralization. The case was remanded for further verification of the credit notes' genuineness and effectuation, instructing that if genuine and acted upon, the refund claim should be allowed, unless impacted by unjust enrichment principles. Case-Laws Central Excise Thu, 29 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237808