https://www.taxtmi.com/caselaws?id=438587 The Tribunal allowed the Department's appeals, setting aside the Commissioner (Appeals-I)'s orders and restoring the Original Authority's orders, directing the refund amount to be credited to the Consumer Welfare Fund due to the bar of unjust enrichment. The Tribunal held that the burden of proof lay on the claimant to demonstrate that the duty incidence was not passed on, emphasizing the insufficiency of producing only a CA certificate as evidence. en-us Thu, 01 Jun 2023 00:00:00 +0530 Mon, 05 Jun 2023 08:30:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438587 The Tribunal allowed the Department's appeals, setting aside the Commissioner (Appeals-I)'s orders and restoring the Original Authority's orders, directing the refund amount to be credited to the Consumer Welfare Fund due to the bar of unjust enrichment. The Tribunal held that the burden of proof lay on the claimant to demonstrate that the duty incidence was not passed on, emphasizing the insufficiency of producing only a CA certificate as evidence. Case-Laws Customs Thu, 01 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438587