https://www.taxtmi.com/caselaws?id=250519 The Revenue's appeal was allowed, remanding the case to the Adjudicating Authority. The decision emphasized the importance of proving non-passing of duty incidence for refund claims and the necessity of documentary evidence to support such claims. The ruling highlighted principles of unjust enrichment and the burden of proof on claimants in refund cases. en-us Fri, 11 Apr 2014 00:00:00 +0530 Sun, 17 Aug 2014 09:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250519 The Revenue's appeal was allowed, remanding the case to the Adjudicating Authority. The decision emphasized the importance of proving non-passing of duty incidence for refund claims and the necessity of documentary evidence to support such claims. The ruling highlighted principles of unjust enrichment and the burden of proof on claimants in refund cases. Case-Laws Central Excise Fri, 11 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250519