https://www.taxtmi.com/caselaws?id=334393 The appeal before the Appellate Tribunal CESTAT ALLAHABAD was dismissed based on the principle of unjust enrichment. The appellant, a yeast manufacturer, claimed refund for excess excise duty by issuing credit notes to wholesale dealers after paying excise duty, but failed to prove that duty incidence was not passed on. Despite reliance on a Chartered Accountant's certificate, the Tribunal, following a related Supreme Court ruling, held that if credit notes are issued post goods assessment, duty is considered passed on, leading to the dismissal of the appeal. en-us Mon, 08 Aug 2016 00:00:00 +0530 Fri, 31 Mar 2017 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334393 The appeal before the Appellate Tribunal CESTAT ALLAHABAD was dismissed based on the principle of unjust enrichment. The appellant, a yeast manufacturer, claimed refund for excess excise duty by issuing credit notes to wholesale dealers after paying excise duty, but failed to prove that duty incidence was not passed on. Despite reliance on a Chartered Accountant's certificate, the Tribunal, following a related Supreme Court ruling, held that if credit notes are issued post goods assessment, duty is considered passed on, leading to the dismissal of the appeal. Case-Laws Central Excise Mon, 08 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334393