https://www.taxtmi.com/caselaws?id=338673 The appellant's refund claim, rejected on grounds of unjust enrichment due to lack of evidence, was overturned in favor of the appellant. Despite the Commissioner (Appeals) denying the claim, the Member (Judicial) ruled in favor of the appellant after considering substantial documentary evidence proving that the excess duty amount was not passed on to the customer. The judgment emphasizes the importance of providing comprehensive documentation to support refund claims and how a clear paper trail can lead to favorable outcomes in disputes involving unjust enrichment allegations. en-us Fri, 06 Jan 2017 00:00:00 +0530 Thu, 09 Feb 2017 09:56:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338673 The appellant's refund claim, rejected on grounds of unjust enrichment due to lack of evidence, was overturned in favor of the appellant. Despite the Commissioner (Appeals) denying the claim, the Member (Judicial) ruled in favor of the appellant after considering substantial documentary evidence proving that the excess duty amount was not passed on to the customer. The judgment emphasizes the importance of providing comprehensive documentation to support refund claims and how a clear paper trail can lead to favorable outcomes in disputes involving unjust enrichment allegations. Case-Laws Central Excise Fri, 06 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338673