https://www.taxtmi.com/caselaws?id=328525 The Tribunal upheld the decision to reject the refund claim on grounds of unjust enrichment for clearances made on payment of duty. However, it remanded the case concerning duty paid for past clearances under protest for further examination by the Commissioner (Appeals), considering new evidence in the form of a Chartered Accountant's certificate. The Tribunal differentiated between the two categories of refund claims and emphasized the passing on of duty to customers through invoices, affirming that customers availing Cenvat Credit indicated the duty burden being transferred to them. en-us Tue, 12 Apr 2016 00:00:00 +0530 Thu, 10 Nov 2016 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328525 The Tribunal upheld the decision to reject the refund claim on grounds of unjust enrichment for clearances made on payment of duty. However, it remanded the case concerning duty paid for past clearances under protest for further examination by the Commissioner (Appeals), considering new evidence in the form of a Chartered Accountant's certificate. The Tribunal differentiated between the two categories of refund claims and emphasized the passing on of duty to customers through invoices, affirming that customers availing Cenvat Credit indicated the duty burden being transferred to them. Case-Laws Central Excise Tue, 12 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328525