https://www.taxtmi.com/caselaws?id=293736 Refund arising from finalisation of provisional assessment must be examined under the provisional assessment framework together with the doctrine of unjust enrichment. The claimant must establish that the duty burden was not passed on, and evidence such as books of account, balance-sheet treatment and chartered accountant certification may be relevant to that inquiry. Where such material has not been properly verified, the refund determination is unsustainable and requires reconsideration on a fresh assessment of the evidence relating to passing of duty burden. en-us Wed, 09 May 2018 00:00:00 +0530 Sat, 27 Feb 2021 11:03:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293736 Refund arising from finalisation of provisional assessment must be examined under the provisional assessment framework together with the doctrine of unjust enrichment. The claimant must establish that the duty burden was not passed on, and evidence such as books of account, balance-sheet treatment and chartered accountant certification may be relevant to that inquiry. Where such material has not been properly verified, the refund determination is unsustainable and requires reconsideration on a fresh assessment of the evidence relating to passing of duty burden. Case-Laws Central Excise Wed, 09 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293736