https://www.taxtmi.com/caselaws?id=1177 The Tribunal allowed the change of the appellant's name to "M/s. Saralee Household & Bodycare Pvt. Ltd." and upheld the appeal against the rejection of the refund claim for the period 1-3-92 to 12-11-95. The appellants successfully rebutted the presumption of unjust enrichment by providing documentary evidence, including their books of account and certificates from their Chartered Accountant, demonstrating that the duty burden had not been passed on to the buyers. The Tribunal found in favor of the appellants, allowing the cash refund of the excess Excise Duty. en-us Thu, 21 Sep 2006 00:00:00 +0530 Mon, 14 Apr 2008 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1177 The Tribunal allowed the change of the appellant's name to "M/s. Saralee Household & Bodycare Pvt. Ltd." and upheld the appeal against the rejection of the refund claim for the period 1-3-92 to 12-11-95. The appellants successfully rebutted the presumption of unjust enrichment by providing documentary evidence, including their books of account and certificates from their Chartered Accountant, demonstrating that the duty burden had not been passed on to the buyers. The Tribunal found in favor of the appellants, allowing the cash refund of the excess Excise Duty. Case-Laws Central Excise Thu, 21 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1177