https://www.taxtmi.com/caselaws?id=347053 The High Court held that the burden was on the respondent to prove that the duty incidence had not been passed on to its customers in a case involving a refund claim for excess excise duty paid on welding electrodes. The Court found that the Tribunal's decision did not adequately consider the principle of unjust enrichment and relevant precedents. Consequently, the Tribunal's order was set aside, and the matter was remanded to the Assessing Officer for the respondent to rebut the presumption under Section 12B. The appeal was disposed of without costs. en-us Thu, 06 Jul 2017 00:00:00 +0530 Fri, 29 Jun 2018 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347053 The High Court held that the burden was on the respondent to prove that the duty incidence had not been passed on to its customers in a case involving a refund claim for excess excise duty paid on welding electrodes. The Court found that the Tribunal's decision did not adequately consider the principle of unjust enrichment and relevant precedents. Consequently, the Tribunal's order was set aside, and the matter was remanded to the Assessing Officer for the respondent to rebut the presumption under Section 12B. The appeal was disposed of without costs. Case-Laws Central Excise Thu, 06 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347053