https://www.taxtmi.com/caselaws?id=391955 The Tribunal allowed the appeal, overturning the Commissioner's decision to reverse the refund order of Rs. 10,17,419/- sanctioned by the Deputy Commissioner of Central Excise. The appellant successfully argued against the burden of proof on unjust enrichment, highlighting discrepancies in evidence acceptance and the lack of duty passing on to customers. The Tribunal emphasized the importance of proper documentation and clarity in adjudication proceedings, ultimately directing the respondent-department to refund the amount along with interest as per the Central Excise Act. en-us Fri, 07 Feb 2020 00:00:00 +0530 Tue, 10 Nov 2020 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391955 The Tribunal allowed the appeal, overturning the Commissioner's decision to reverse the refund order of Rs. 10,17,419/- sanctioned by the Deputy Commissioner of Central Excise. The appellant successfully argued against the burden of proof on unjust enrichment, highlighting discrepancies in evidence acceptance and the lack of duty passing on to customers. The Tribunal emphasized the importance of proper documentation and clarity in adjudication proceedings, ultimately directing the respondent-department to refund the amount along with interest as per the Central Excise Act. Case-Laws Central Excise Fri, 07 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391955