https://www.taxtmi.com/caselaws?id=432364 The Tribunal upheld the order directing the payment of Rs.10,95,224 to the appellant as a refund for mis-declared alcoholic beverages. The department's challenge based on unjust enrichment and burden of proof was dismissed, emphasizing the sufficiency of the Chartered Accountant Certificate and balance sheets as evidence. The appellant successfully demonstrated that the burden of duty had not been passed on to buyers, leading to the Tribunal's decision in favor of the appellant and against crediting the amount to the Consumer Welfare Fund. en-us Thu, 01 Dec 2022 00:00:00 +0530 Wed, 04 Jan 2023 08:28:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432364 The Tribunal upheld the order directing the payment of Rs.10,95,224 to the appellant as a refund for mis-declared alcoholic beverages. The department's challenge based on unjust enrichment and burden of proof was dismissed, emphasizing the sufficiency of the Chartered Accountant Certificate and balance sheets as evidence. The appellant successfully demonstrated that the burden of duty had not been passed on to buyers, leading to the Tribunal's decision in favor of the appellant and against crediting the amount to the Consumer Welfare Fund. Case-Laws Customs Thu, 01 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432364