https://www.taxtmi.com/caselaws?id=400597 The appeals were dismissed as the Tribunal found that the appellant failed to prove that the duty incidence was not passed on to the buyer. The issuance of credit notes was deemed insufficient to establish that the duty had not been passed on. The refund claim was rejected based on the doctrine of unjust enrichment and the statutory presumption under Section 12B of the Central Excise Act. en-us Wed, 28 Oct 2020 00:00:00 +0530 Wed, 10 Feb 2021 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400597 The appeals were dismissed as the Tribunal found that the appellant failed to prove that the duty incidence was not passed on to the buyer. The issuance of credit notes was deemed insufficient to establish that the duty had not been passed on. The refund claim was rejected based on the doctrine of unjust enrichment and the statutory presumption under Section 12B of the Central Excise Act. Case-Laws Central Excise Wed, 28 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400597