https://www.taxtmi.com/caselaws?id=267640 The Tribunal allowed the appeal in favor of the appellant, granting the refund of excess Central Excise Duty paid on electric transformers. The Tribunal held that the appellant successfully demonstrated that the duty incidence was not passed on to the buyer through the issuance of credit and debit notes, satisfying the burden of proof under Section 11B. The Tribunal emphasized that the absence of provisions for credit notes in Section 11B did not disqualify the refund claim and rejected the application of the doctrine of unjust enrichment, ultimately ruling in favor of the appellant. en-us Fri, 26 Jun 2015 00:00:00 +0530 Tue, 10 Nov 2015 00:40:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267640 The Tribunal allowed the appeal in favor of the appellant, granting the refund of excess Central Excise Duty paid on electric transformers. The Tribunal held that the appellant successfully demonstrated that the duty incidence was not passed on to the buyer through the issuance of credit and debit notes, satisfying the burden of proof under Section 11B. The Tribunal emphasized that the absence of provisions for credit notes in Section 11B did not disqualify the refund claim and rejected the application of the doctrine of unjust enrichment, ultimately ruling in favor of the appellant. Case-Laws Central Excise Fri, 26 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267640