https://www.taxtmi.com/caselaws?id=34043 The Tribunal remanded the case to the original authority for reassessment of the refund claim, emphasizing the appellant's evidence showing consistent charges inclusive of duty, indicating no passing on of excess duty to customers. The Commissioner's rejection of the refund claim was overturned based on the appellant's argument of maintaining uniform charges post-duty imposition. The Tribunal found merit in the appellant's contentions regarding non-passing of duty burden to customers, directing a thorough review by the original authority to ensure a fair hearing process. The judgment underscored the significance of evidence, pricing consistency, and burden of proof in determining unjust enrichment in excise duty refund claims. en-us Fri, 24 Oct 2008 00:00:00 +0530 Tue, 07 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34043 The Tribunal remanded the case to the original authority for reassessment of the refund claim, emphasizing the appellant's evidence showing consistent charges inclusive of duty, indicating no passing on of excess duty to customers. The Commissioner's rejection of the refund claim was overturned based on the appellant's argument of maintaining uniform charges post-duty imposition. The Tribunal found merit in the appellant's contentions regarding non-passing of duty burden to customers, directing a thorough review by the original authority to ensure a fair hearing process. The judgment underscored the significance of evidence, pricing consistency, and burden of proof in determining unjust enrichment in excise duty refund claims. Case-Laws Central Excise Fri, 24 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34043