https://www.taxtmi.com/caselaws?id=268083 Refund was held not to be barred by unjust enrichment where the buyer's letter, reconciliation statement and certificate of non-availment of Cenvat credit showed that duty had been reimbursed only at the reduced rate and the incidence had not been passed on. The lower appellate authority's objection that a jurisdictional certification was absent was not accepted because the record contained direct evidence from the buyer and no reason was shown to disregard it. The refund claim was therefore admissible and the denial of refund was set aside in favour of the assessee. en-us Tue, 04 Feb 2014 00:00:00 +0530 Fri, 20 Nov 2015 07:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268083 Refund was held not to be barred by unjust enrichment where the buyer's letter, reconciliation statement and certificate of non-availment of Cenvat credit showed that duty had been reimbursed only at the reduced rate and the incidence had not been passed on. The lower appellate authority's objection that a jurisdictional certification was absent was not accepted because the record contained direct evidence from the buyer and no reason was shown to disregard it. The refund claim was therefore admissible and the denial of refund was set aside in favour of the assessee. Case-Laws Central Excise Tue, 04 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268083