https://www.taxtmi.com/caselaws?id=438965 Refund of central excise duty paid under protest was examined against the bar of unjust enrichment. The tribunal relied on invoices, the range office verification report, and profit and loss accounts and balance sheets, which showed that duty was reflected in invoices, recovered from customers in most cases, and booked as expenditure rather than as a receivable from the Government. Chartered Accountant certificates and buyer confirmations were found insufficient to displace that documentary evidence. The refund was therefore treated as barred by unjust enrichment and inadmissible. en-us Tue, 13 Jun 2023 00:00:00 +0530 Wed, 14 Jun 2023 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438965 Refund of central excise duty paid under protest was examined against the bar of unjust enrichment. The tribunal relied on invoices, the range office verification report, and profit and loss accounts and balance sheets, which showed that duty was reflected in invoices, recovered from customers in most cases, and booked as expenditure rather than as a receivable from the Government. Chartered Accountant certificates and buyer confirmations were found insufficient to displace that documentary evidence. The refund was therefore treated as barred by unjust enrichment and inadmissible. Case-Laws Central Excise Tue, 13 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438965