https://www.taxtmi.com/caselaws?id=250371 The tribunal upheld the denial of the refund claim by a cable manufacturer due to the appellant's failure to substantiate their entitlement with essential documentation, specifically the final price of the cable. Despite arguments regarding unjust enrichment provisions not being in force during the relevant period, the lack of proof regarding the final price was crucial. The appeal was dismissed, emphasizing the importance of providing comprehensive evidence to support refund claims in customs and excise matters. en-us Wed, 07 May 2014 00:00:00 +0530 Mon, 11 Aug 2014 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250371 The tribunal upheld the denial of the refund claim by a cable manufacturer due to the appellant's failure to substantiate their entitlement with essential documentation, specifically the final price of the cable. Despite arguments regarding unjust enrichment provisions not being in force during the relevant period, the lack of proof regarding the final price was crucial. The appeal was dismissed, emphasizing the importance of providing comprehensive evidence to support refund claims in customs and excise matters. Case-Laws Central Excise Wed, 07 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250371