https://www.taxtmi.com/caselaws?id=269423 The Deputy Commissioner rejected the appellant's refund application for excise duty, citing lack of objection to an enhanced declared value and failure to prove the excess duty was not passed on. The Commissioner upheld this decision, emphasizing the need for sales invoices as evidence. The appellant's argument that evidence, including a sales invoice, was not considered was dismissed. The refund application was deemed unsustainable without challenging the assessment order, as per legal precedents on unjust enrichment. The appeal was dismissed based on these principles. en-us Tue, 27 Oct 2015 00:00:00 +0530 Mon, 14 Dec 2015 22:11:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269423 The Deputy Commissioner rejected the appellant's refund application for excise duty, citing lack of objection to an enhanced declared value and failure to prove the excess duty was not passed on. The Commissioner upheld this decision, emphasizing the need for sales invoices as evidence. The appellant's argument that evidence, including a sales invoice, was not considered was dismissed. The refund application was deemed unsustainable without challenging the assessment order, as per legal precedents on unjust enrichment. The appeal was dismissed based on these principles. Case-Laws Customs Tue, 27 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269423