https://www.taxtmi.com/caselaws?id=244230 The Tribunal upheld the decision, dismissing the appeal due to the appellant's failure to provide substantial evidence supporting their claim of not passing on duty to buyers. The appellant's argument that the duty paid on the intermediate product was not passed on due to marketability issues was rejected, with the Tribunal emphasizing the lack of convincing evidence. The Tribunal found the appellant did not meet the bar of unjust enrichment, leading to the dismissal of the appeal. en-us Fri, 03 Jan 2014 00:00:00 +0530 Fri, 21 Feb 2014 06:23:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244230 The Tribunal upheld the decision, dismissing the appeal due to the appellant's failure to provide substantial evidence supporting their claim of not passing on duty to buyers. The appellant's argument that the duty paid on the intermediate product was not passed on due to marketability issues was rejected, with the Tribunal emphasizing the lack of convincing evidence. The Tribunal found the appellant did not meet the bar of unjust enrichment, leading to the dismissal of the appeal. Case-Laws Central Excise Fri, 03 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244230