https://www.taxtmi.com/caselaws?id=444656 The Tribunal dismissed the appeal filed by the Assessee, M/s GAIL (India) Limited, under Section 35G of the Central Excise Act, 1944, concerning a refund claim for excess excise duty. The Tribunal upheld the previous decisions, concluding that the Assessee did not provide sufficient evidence to prove that the excise duty burden was not passed on to the buyers, as required under Section 12B of the Act. The appeal was dismissed, affirming the principle of unjust enrichment, and the decision favored the revenue authorities. en-us Fri, 13 Oct 2023 00:00:00 +0530 Fri, 20 Oct 2023 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444656 The Tribunal dismissed the appeal filed by the Assessee, M/s GAIL (India) Limited, under Section 35G of the Central Excise Act, 1944, concerning a refund claim for excess excise duty. The Tribunal upheld the previous decisions, concluding that the Assessee did not provide sufficient evidence to prove that the excise duty burden was not passed on to the buyers, as required under Section 12B of the Act. The appeal was dismissed, affirming the principle of unjust enrichment, and the decision favored the revenue authorities. Case-Laws Central Excise Fri, 13 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444656