https://www.taxtmi.com/caselaws?id=342443 Refund of excess central excise duty could not be denied on unjust enrichment where the assessee supported non-passing of duty incidence with ledger accounts and a Chartered Accountant's certificate. The department failed to produce evidence that the excess duty had been recovered from buyers, and the earlier sanction of refund after verification remained undisturbed on the factual record. On that basis, the documentary evidence was treated as sufficient to show that the duty burden had not been passed on, so the refund was held not barred by unjust enrichment and consequential relief followed. en-us Wed, 26 Apr 2017 00:00:00 +0530 Thu, 04 May 2017 07:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342443 Refund of excess central excise duty could not be denied on unjust enrichment where the assessee supported non-passing of duty incidence with ledger accounts and a Chartered Accountant's certificate. The department failed to produce evidence that the excess duty had been recovered from buyers, and the earlier sanction of refund after verification remained undisturbed on the factual record. On that basis, the documentary evidence was treated as sufficient to show that the duty burden had not been passed on, so the refund was held not barred by unjust enrichment and consequential relief followed. Case-Laws Central Excise Wed, 26 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342443