https://www.taxtmi.com/caselaws?id=2011 The Tribunal held that the assessee successfully rebutted the presumption of unjust enrichment under Section 12B of the Central Excise Act, 1944, based on authentic evidence, allowing the claim for cash refund of excess Excise Duty. The Tribunal found that the Apex Court's decision was not correctly applied by the Revenue, as the excess burden was not passed on to buyers according to commercial invoices and supporting documents. The High Court upheld the Tribunal's decision, dismissing the appeal and allowing the refund based on valid evidence presented by the assessee. en-us Fri, 08 Jun 2007 00:00:00 +0530 Tue, 15 Apr 2008 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2011 The Tribunal held that the assessee successfully rebutted the presumption of unjust enrichment under Section 12B of the Central Excise Act, 1944, based on authentic evidence, allowing the claim for cash refund of excess Excise Duty. The Tribunal found that the Apex Court's decision was not correctly applied by the Revenue, as the excess burden was not passed on to buyers according to commercial invoices and supporting documents. The High Court upheld the Tribunal's decision, dismissing the appeal and allowing the refund based on valid evidence presented by the assessee. Case-Laws Central Excise Fri, 08 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2011