https://www.taxtmi.com/caselaws?id=394435 Refund of excise duty wrongly paid could not be denied merely because the relevant notification granted exemption rather than an express refund mechanism. The Tribunal treated the duty payment as refundable and found that the assessee had shown, through a Chartered Accountant's certificate, that the burden was borne by it. In the absence of any contrary evidence from the Revenue, the plea of unjust enrichment failed on the facts. The High Court therefore held that the refund claim was not barred on the stated grounds and that the Revenue's challenge did not raise any substantial question of law. en-us Thu, 27 Feb 2020 00:00:00 +0530 Wed, 11 Nov 2020 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394435 Refund of excise duty wrongly paid could not be denied merely because the relevant notification granted exemption rather than an express refund mechanism. The Tribunal treated the duty payment as refundable and found that the assessee had shown, through a Chartered Accountant's certificate, that the burden was borne by it. In the absence of any contrary evidence from the Revenue, the plea of unjust enrichment failed on the facts. The High Court therefore held that the refund claim was not barred on the stated grounds and that the Revenue's challenge did not raise any substantial question of law. Case-Laws Central Excise Thu, 27 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394435