https://www.taxtmi.com/caselaws?id=345283 Refund arising from finalization of provisional assessment under Rule 9B of the Central Excise Rules, 1944 was held to require fresh scrutiny on unjust enrichment where material evidence, including a later chartered accountant's certificate, had not been considered by the lower authorities. The existing record was treated as incomplete on whether the duty incidence had been passed on to the customer, so entitlement to refund could not be finally ? Need English only. Let's craft clean. The matter was remitted to the Original Authority for de novo consideration, with directions to examine the certificate and supporting records before deciding whether the refund could be retained by the assessee. en-us Thu, 29 Jun 2017 00:00:00 +0530 Sat, 29 Jul 2017 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345283 Refund arising from finalization of provisional assessment under Rule 9B of the Central Excise Rules, 1944 was held to require fresh scrutiny on unjust enrichment where material evidence, including a later chartered accountant's certificate, had not been considered by the lower authorities. The existing record was treated as incomplete on whether the duty incidence had been passed on to the customer, so entitlement to refund could not be finally ? Need English only. Let's craft clean. The matter was remitted to the Original Authority for de novo consideration, with directions to examine the certificate and supporting records before deciding whether the refund could be retained by the assessee. Case-Laws Central Excise Thu, 29 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345283