https://www.taxtmi.com/caselaws?id=198727 The appeal by M/s. Savita Oil Technologies Ltd. was allowed as the refund claim stemming from finalization of provisional assessment was partially granted. The rejection of a portion of the claim for being beyond the permissible period and on grounds of unjust enrichment was overturned. The discrepancy in duty component in commercial invoices did not lead to passing on the duty burden to customers, supported by a Chartered Accountant's certificate. The authorities were deemed to have erred in requiring a separate refund application, and the appellant's evidence sufficed to establish non-passing on of duty incidence. en-us Wed, 24 Aug 2016 00:00:00 +0530 Thu, 08 Feb 2018 07:42:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198727 The appeal by M/s. Savita Oil Technologies Ltd. was allowed as the refund claim stemming from finalization of provisional assessment was partially granted. The rejection of a portion of the claim for being beyond the permissible period and on grounds of unjust enrichment was overturned. The discrepancy in duty component in commercial invoices did not lead to passing on the duty burden to customers, supported by a Chartered Accountant's certificate. The authorities were deemed to have erred in requiring a separate refund application, and the appellant's evidence sufficed to establish non-passing on of duty incidence. Case-Laws Central Excise Wed, 24 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198727