https://www.taxtmi.com/caselaws?id=412014 The Appellate Tribunal CESTAT Hyderabad allowed the appeal, affirming the entitlement of the appellant to a refund of excess duty paid under provisional assessment. The tribunal rejected the invocation of unjust enrichment, emphasizing that the duty burden was not passed on to customers based on the appellant's financial records and Chartered Accountant's certificate. It concluded that the documentary evidence presented sufficiently proved that the duty burden was not shifted, leading to the setting aside of the order rejecting the refund. en-us Fri, 03 Sep 2021 00:00:00 +0530 Fri, 03 Dec 2021 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412014 The Appellate Tribunal CESTAT Hyderabad allowed the appeal, affirming the entitlement of the appellant to a refund of excess duty paid under provisional assessment. The tribunal rejected the invocation of unjust enrichment, emphasizing that the duty burden was not passed on to customers based on the appellant's financial records and Chartered Accountant's certificate. It concluded that the documentary evidence presented sufficiently proved that the duty burden was not shifted, leading to the setting aside of the order rejecting the refund. Case-Laws Customs Fri, 03 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412014