https://www.taxtmi.com/caselaws?id=352325 CESTAT New Delhi held that a refund claim was not barred by unjust enrichment where duty-paid goods were transferred to sister units for captive use and the recipient units had not availed Cenvat credit. The Tribunal relied on evidence including certificates from a Cost Accountant and the jurisdictional Range Superintendent, and noted that its earlier decision on identical facts had accepted similar material. As the Revenue produced no contrary evidence showing passing on of duty incidence, the burden of unjust enrichment was treated as discharged and the refund was allowed. en-us Fri, 06 Oct 2017 00:00:00 +0530 Wed, 13 Dec 2017 08:25:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352325 CESTAT New Delhi held that a refund claim was not barred by unjust enrichment where duty-paid goods were transferred to sister units for captive use and the recipient units had not availed Cenvat credit. The Tribunal relied on evidence including certificates from a Cost Accountant and the jurisdictional Range Superintendent, and noted that its earlier decision on identical facts had accepted similar material. As the Revenue produced no contrary evidence showing passing on of duty incidence, the burden of unjust enrichment was treated as discharged and the refund was allowed. Case-Laws Central Excise Fri, 06 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352325