https://www.taxtmi.com/caselaws?id=434786 The appellant's refund claim for central excise duty on "Service Air Trolley" supplied to the Indian Air Force was initially rejected due to unjust enrichment. Despite the presumption that duty incidence is passed on when mentioned in invoices, the appellant argued that the duty was not collected from the buyer, supported by a supply order indicating nil excise duty and a certificate from the buyer. The Tribunal emphasized the need for verification of documents and remanded the matter for reconsideration, granting a personal hearing to the appellant. The appeal was allowed for remand to establish the non-collection of duty from the buyer for eligibility for a refund. en-us Thu, 02 Mar 2023 00:00:00 +0530 Sat, 04 Mar 2023 07:27:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434786 The appellant's refund claim for central excise duty on "Service Air Trolley" supplied to the Indian Air Force was initially rejected due to unjust enrichment. Despite the presumption that duty incidence is passed on when mentioned in invoices, the appellant argued that the duty was not collected from the buyer, supported by a supply order indicating nil excise duty and a certificate from the buyer. The Tribunal emphasized the need for verification of documents and remanded the matter for reconsideration, granting a personal hearing to the appellant. The appeal was allowed for remand to establish the non-collection of duty from the buyer for eligibility for a refund. Case-Laws Central Excise Thu, 02 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434786