https://www.taxtmi.com/caselaws?id=434426 The Tribunal allowed the assessee's appeal and dismissed the department's appeal, holding that the refund claims for Rs. 60,10,076/- and Rs. 11,86,500/- were not hit by the doctrine of unjust enrichment. The decision emphasized the validity of Chartered Accountant Certificates and financial records in establishing that the duty burden was not passed on to the buyer. Appeal No. E/42825/2014 filed by the assessee was allowed, while Appeal No. E/95/2012 filed by the department was dismissed. en-us Mon, 20 Feb 2023 00:00:00 +0530 Fri, 24 Feb 2023 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434426 The Tribunal allowed the assessee's appeal and dismissed the department's appeal, holding that the refund claims for Rs. 60,10,076/- and Rs. 11,86,500/- were not hit by the doctrine of unjust enrichment. The decision emphasized the validity of Chartered Accountant Certificates and financial records in establishing that the duty burden was not passed on to the buyer. Appeal No. E/42825/2014 filed by the assessee was allowed, while Appeal No. E/95/2012 filed by the department was dismissed. Case-Laws Central Excise Mon, 20 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434426