https://www.taxtmi.com/caselaws?id=33493 An authorisation for a revenue appeal was held valid where it referred to the reasons recorded in the grounds of appeal, and the omission to repeat those reasons did not vitiate the appeal. On refund of sugar cess paid on imported sugar, the doctrine of unjust enrichment was held applicable even though the levy was treated as unsustainable, because a refund claimant must still prove that the burden was not passed on unless the statutory provision itself has been struck down. The matter was remanded for a fresh finding on passing on of incidence. en-us Fri, 02 Jan 2009 00:00:00 +0530 Tue, 19 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33493 An authorisation for a revenue appeal was held valid where it referred to the reasons recorded in the grounds of appeal, and the omission to repeat those reasons did not vitiate the appeal. On refund of sugar cess paid on imported sugar, the doctrine of unjust enrichment was held applicable even though the levy was treated as unsustainable, because a refund claimant must still prove that the burden was not passed on unless the statutory provision itself has been struck down. The matter was remanded for a fresh finding on passing on of incidence. Case-Laws Central Excise Fri, 02 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33493