https://www.taxtmi.com/caselaws?id=32954 The Appellate Tribunal CESTAT, New Delhi, granted a stay on the operation of an order allowing a refund in a case where the burden of duty passing on to customers was in question. The Tribunal emphasized the need for the petitioner to demonstrate payment without passing on the burden to consumers to claim a refund, in line with the doctrine of unjust enrichment. The decision highlighted the importance of proving non-passing of burden to consumers to claim a refund, as per statutory provisions and relevant court decisions. en-us Mon, 18 Aug 2008 00:00:00 +0530 Mon, 13 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32954 The Appellate Tribunal CESTAT, New Delhi, granted a stay on the operation of an order allowing a refund in a case where the burden of duty passing on to customers was in question. The Tribunal emphasized the need for the petitioner to demonstrate payment without passing on the burden to consumers to claim a refund, in line with the doctrine of unjust enrichment. The decision highlighted the importance of proving non-passing of burden to consumers to claim a refund, as per statutory provisions and relevant court decisions. Case-Laws Service Tax Mon, 18 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32954