https://www.taxtmi.com/caselaws?id=266361 The Tribunal upheld the Commissioner (Appeals) decision in a case involving a refund claim rejected on unjust enrichment grounds under the Compounded Levy Scheme. The appellants successfully argued that the duty burden had not been passed on to customers, supported by a Chartered Accountant's certificate and evidence from their balance sheet showing the duty as recoverable. The Tribunal found no reason to interfere, emphasizing the significance of financial evidence in refund claims to demonstrate the absence of unjust enrichment. en-us Fri, 23 Jan 2015 00:00:00 +0530 Mon, 19 Oct 2015 20:36:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266361 The Tribunal upheld the Commissioner (Appeals) decision in a case involving a refund claim rejected on unjust enrichment grounds under the Compounded Levy Scheme. The appellants successfully argued that the duty burden had not been passed on to customers, supported by a Chartered Accountant's certificate and evidence from their balance sheet showing the duty as recoverable. The Tribunal found no reason to interfere, emphasizing the significance of financial evidence in refund claims to demonstrate the absence of unjust enrichment. Case-Laws Central Excise Fri, 23 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266361