https://www.taxtmi.com/caselaws?id=328697 The appeal was dismissed as the appellants failed to prove that they had not passed on the duty burden to buyers, leading to the refund being credited to the Consumer Welfare Fund. Despite presenting a CA certificate and Profit & Loss statement, the evidence was deemed insufficient to establish non-passing of duty burden. The Tribunal highlighted that treating refund amounts as expenditure in the Profit & Loss account indicated passing on the duty burden, ultimately resulting in the dismissal of the appeal for lack of discharging the burden of unjust enrichment. en-us Fri, 03 Jun 2016 00:00:00 +0530 Thu, 22 Dec 2016 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328697 The appeal was dismissed as the appellants failed to prove that they had not passed on the duty burden to buyers, leading to the refund being credited to the Consumer Welfare Fund. Despite presenting a CA certificate and Profit & Loss statement, the evidence was deemed insufficient to establish non-passing of duty burden. The Tribunal highlighted that treating refund amounts as expenditure in the Profit & Loss account indicated passing on the duty burden, ultimately resulting in the dismissal of the appeal for lack of discharging the burden of unjust enrichment. Case-Laws Central Excise Fri, 03 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328697