https://www.taxtmi.com/caselaws?id=336577 The Tribunal allowed the appellant's appeal in a case involving unjust enrichment and a refund claim under Section 11B of the Central Excise Act, 1944. The Tribunal found that the appellant had sufficiently proven that the excess duty paid was not passed on to customers, citing evidence such as a Chartered Accountant's certificate and balance sheet. The Tribunal emphasized that the burden of proof lay with the department, which failed to provide contrary evidence. Consequently, the Tribunal set aside the lower authority's decision and granted relief to the appellant. en-us Wed, 01 Jun 2016 00:00:00 +0530 Sat, 24 Dec 2016 07:54:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336577 The Tribunal allowed the appellant's appeal in a case involving unjust enrichment and a refund claim under Section 11B of the Central Excise Act, 1944. The Tribunal found that the appellant had sufficiently proven that the excess duty paid was not passed on to customers, citing evidence such as a Chartered Accountant's certificate and balance sheet. The Tribunal emphasized that the burden of proof lay with the department, which failed to provide contrary evidence. Consequently, the Tribunal set aside the lower authority's decision and granted relief to the appellant. Case-Laws Central Excise Wed, 01 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336577