https://www.taxtmi.com/caselaws?id=1147 Credible accounting evidence can rebut unjust enrichment in a refund claim where the assessee shows that disputed duty was recorded as "Excise Recoverable" and not charged to the trading or profit and loss account. The Tribunal accepted the chartered accountant's certificate and balance-sheet material, and held that these entries supported the conclusion that the duty was not included in the cost of finished goods or passed on to buyers. On that basis, the burden of proving unjust enrichment was discharged and refund was allowable. en-us Mon, 13 Nov 2006 00:00:00 +0530 Mon, 14 Apr 2008 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1147 Credible accounting evidence can rebut unjust enrichment in a refund claim where the assessee shows that disputed duty was recorded as "Excise Recoverable" and not charged to the trading or profit and loss account. The Tribunal accepted the chartered accountant's certificate and balance-sheet material, and held that these entries supported the conclusion that the duty was not included in the cost of finished goods or passed on to buyers. On that basis, the burden of proving unjust enrichment was discharged and refund was allowable. Case-Laws Central Excise Mon, 13 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1147