High Court Rules Positive Evidence Sufficient for Excise Duty Refund Claim; Rejects Focus on Negative Evidence by Authorities.

High Court Rules Positive Evidence Sufficient for Excise Duty Refund Claim; Rejects Focus on Negative Evidence by Authorities. https://www.taxtmi.com/highlights?id=36304 Refund claim - unjust enrichment - If the burden of Excise Duty is passed on to the others, it gets reflected in the Bills and invoices. That is a positive evidence. That was produced to show that no such burden is passed off - the adjudicating and appellate authority have gone about looking for negative evidence. Clearly, the very approach is wrong - HC en-us Thu, 14 Sep 2017 07:55:39 +0530 Thu, 14 Sep 2017 07:55:39 +0530 TaxTMI RSS Generator High Court Rules Positive Evidence Sufficient for Excise Duty Refund Claim; Rejects Focus on Negative Evidence by Authorities. https://www.taxtmi.com/highlights?id=36304 Refund claim - unjust enrichment - If the burden of Excise Duty is passed on to the others, it gets reflected in the Bills and invoices. That is a positive evidence. That was produced to show that no such burden is passed off - the adjudicating and appellate authority have gone about looking for negative evidence. Clearly, the very approach is wrong - HC Highlights Central Excise Thu, 14 Sep 2017 07:55:39 +0530 https://www.taxtmi.com/highlights?id=36304