https://www.taxtmi.com/caselaws?id=345869 Refund arising from finalisation of provisional assessment was not barred by unjust enrichment where customer certificates and supporting records showed that the duty paid and the amount reimbursed by buyers were equal, so the incidence of duty was not passed on in excess. The Tribunal accepted the appellate finding that no surplus amount had been recovered, noted that the Revenue produced no material to rebut it, and treated the buyer's accounts certificate and bill adjustments as further support. The statutory objection under Rule 7(6) therefore failed, and the refund was recoverable from the Revenue. en-us Thu, 29 Jun 2017 00:00:00 +0530 Sat, 29 Jul 2017 07:14:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345869 Refund arising from finalisation of provisional assessment was not barred by unjust enrichment where customer certificates and supporting records showed that the duty paid and the amount reimbursed by buyers were equal, so the incidence of duty was not passed on in excess. The Tribunal accepted the appellate finding that no surplus amount had been recovered, noted that the Revenue produced no material to rebut it, and treated the buyer's accounts certificate and bill adjustments as further support. The statutory objection under Rule 7(6) therefore failed, and the refund was recoverable from the Revenue. Case-Laws Central Excise Thu, 29 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345869