https://www.taxtmi.com/caselaws?id=289445 Refund of excise duty on goods supplied for installation of a solar power project was examined under Notification No. 15/2010-CE, along with the bar of unjust enrichment. The appellant relied on balance-sheet entries, an affidavit and a buyer-side certificate to show that the duty burden was not passed on. On that material, a prima facie case was found that incidence of duty had not been recovered from the purchaser, but the genuineness of the buyer authority certificate and compliance with the refund conditions required verification by the adjudicating authority. The matter was remanded for cross-verification and a reasoned decision in accordance with law. en-us Thu, 28 Feb 2019 00:00:00 +0530 Fri, 31 Jul 2020 08:43:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289445 Refund of excise duty on goods supplied for installation of a solar power project was examined under Notification No. 15/2010-CE, along with the bar of unjust enrichment. The appellant relied on balance-sheet entries, an affidavit and a buyer-side certificate to show that the duty burden was not passed on. On that material, a prima facie case was found that incidence of duty had not been recovered from the purchaser, but the genuineness of the buyer authority certificate and compliance with the refund conditions required verification by the adjudicating authority. The matter was remanded for cross-verification and a reasoned decision in accordance with law. Case-Laws Central Excise Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289445