Refund Claim and Unjust Enrichment: Burden of Proof Shifts to Department if Respondent Proves Duty Payment.

Refund Claim and Unjust Enrichment: Burden of Proof Shifts to Department if Respondent Proves Duty Payment. https://www.taxtmi.com/highlights?id=7368 Refund claim - unjust enrichment - Once evidence is produced by the respondent that they have borne the incidence of duty whose refund is claimed by them, the burden would shift to the department to prove that the respondent’s claim is not correct. - AT en-us Tue, 09 Apr 2013 17:13:57 +0530 Tue, 09 Apr 2013 17:13:57 +0530 TaxTMI RSS Generator Refund Claim and Unjust Enrichment: Burden of Proof Shifts to Department if Respondent Proves Duty Payment. https://www.taxtmi.com/highlights?id=7368 Refund claim - unjust enrichment - Once evidence is produced by the respondent that they have borne the incidence of duty whose refund is claimed by them, the burden would shift to the department to prove that the respondent’s claim is not correct. - AT Highlights Central Excise Tue, 09 Apr 2013 17:13:57 +0530 https://www.taxtmi.com/highlights?id=7368