https://www.taxtmi.com/caselaws?id=380352 The Tribunal set aside the order, ruling in favor of the appellant in the appeal against provisional assessment and refund claim for excess duty paid. It emphasized the lack of evidence to prove unjust enrichment and stressed the importance of demonstrating the passing on of duty burden to buyers for refund appropriation. The appellant's argument that no excise duty was charged in the invoices, indicating no passing on of the duty to buyers, was supported by the Tribunal's decision. en-us Fri, 17 May 2019 00:00:00 +0530 Mon, 20 May 2019 06:57:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380352 The Tribunal set aside the order, ruling in favor of the appellant in the appeal against provisional assessment and refund claim for excess duty paid. It emphasized the lack of evidence to prove unjust enrichment and stressed the importance of demonstrating the passing on of duty burden to buyers for refund appropriation. The appellant's argument that no excise duty was charged in the invoices, indicating no passing on of the duty to buyers, was supported by the Tribunal's decision. Case-Laws Customs Fri, 17 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380352