https://www.taxtmi.com/caselaws?id=329054 The case involved a refund claim rejection concerning excess duty payment by Electrical Transformers manufacturers. The original authority and Commissioner(Appeals) rejected the claim due to lack of evidence on duty not being passed on. The appellant, presenting a Chartered Accountant certificate later, argued they received less post price finalization. The case was remanded for re-examination on unjust enrichment as the certificate was not reviewed earlier. The appellant was directed to submit the certificate for further assessment, allowing for additional evidence. The impugned order was set aside, and the appeal was allowed through remand. en-us Tue, 26 Apr 2016 00:00:00 +0530 Tue, 21 Jun 2016 12:08:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329054 The case involved a refund claim rejection concerning excess duty payment by Electrical Transformers manufacturers. The original authority and Commissioner(Appeals) rejected the claim due to lack of evidence on duty not being passed on. The appellant, presenting a Chartered Accountant certificate later, argued they received less post price finalization. The case was remanded for re-examination on unjust enrichment as the certificate was not reviewed earlier. The appellant was directed to submit the certificate for further assessment, allowing for additional evidence. The impugned order was set aside, and the appeal was allowed through remand. Case-Laws Central Excise Tue, 26 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329054