https://www.taxtmi.com/caselaws?id=30604 The appellate tribunal overturned the rejection of a refund claim based on the unjust enrichment doctrine. The tribunal found in favor of the appellant, emphasizing that the balance sheet entries and the chartered accountant's certificate demonstrated that the burden had not been passed on to buyers. The tribunal highlighted the importance of audited balance sheets as evidence and ruled that the appellant had provided sufficient proof to establish non-passing of burden, leading to the allowance of the appeal. en-us Fri, 14 Mar 2008 00:00:00 +0530 Mon, 08 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30604 The appellate tribunal overturned the rejection of a refund claim based on the unjust enrichment doctrine. The tribunal found in favor of the appellant, emphasizing that the balance sheet entries and the chartered accountant's certificate demonstrated that the burden had not been passed on to buyers. The tribunal highlighted the importance of audited balance sheets as evidence and ruled that the appellant had provided sufficient proof to establish non-passing of burden, leading to the allowance of the appeal. Case-Laws Central Excise Fri, 14 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30604