https://www.taxtmi.com/caselaws?id=267399 The Tribunal allowed the appellant's appeal against the Order-in-Appeal issued by the Commissioner of Central Excise (Appeals), Pune-II, regarding a refund claim for excess duty under Section 11B. The appellant demonstrated through a C.A. certificate and balance sheet that the duty incidence was not passed on to any other party, refuting the principle of unjust enrichment. Despite the Commissioner's ruling, the Tribunal found errors in the decision, highlighting the proper consideration of evidence. Consequently, the appeal was allowed, emphasizing the importance of thorough examination of documentation in refund eligibility cases. en-us Tue, 30 Jun 2015 00:00:00 +0530 Mon, 09 May 2016 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267399 The Tribunal allowed the appellant's appeal against the Order-in-Appeal issued by the Commissioner of Central Excise (Appeals), Pune-II, regarding a refund claim for excess duty under Section 11B. The appellant demonstrated through a C.A. certificate and balance sheet that the duty incidence was not passed on to any other party, refuting the principle of unjust enrichment. Despite the Commissioner's ruling, the Tribunal found errors in the decision, highlighting the proper consideration of evidence. Consequently, the appeal was allowed, emphasizing the importance of thorough examination of documentation in refund eligibility cases. Case-Laws Central Excise Tue, 30 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267399