https://www.taxtmi.com/caselaws?id=445263 CESTAT allowed the appeal for refund of duty paid under protest. Revenue rejected refund claiming unjust enrichment doctrine, arguing appellants passed duty burden to customers. CESTAT held the unjust enrichment presumption is rebuttable with documentary evidence. Appellants successfully rebutted presumption by showing constant MRP fixed during no-duty regime, indicating duty incidence not passed on. Revenue failed to counter appellants' evidence including Cost Accountant certificate with valid reasons. CESTAT found Revenue's general statements insufficient to negate appellants' documentary proof, ruling the refund rejection legally unsustainable. en-us Thu, 02 Nov 2023 00:00:00 +0530 Fri, 03 Nov 2023 12:33:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445263 CESTAT allowed the appeal for refund of duty paid under protest. Revenue rejected refund claiming unjust enrichment doctrine, arguing appellants passed duty burden to customers. CESTAT held the unjust enrichment presumption is rebuttable with documentary evidence. Appellants successfully rebutted presumption by showing constant MRP fixed during no-duty regime, indicating duty incidence not passed on. Revenue failed to counter appellants' evidence including Cost Accountant certificate with valid reasons. CESTAT found Revenue's general statements insufficient to negate appellants' documentary proof, ruling the refund rejection legally unsustainable. Case-Laws Central Excise Thu, 02 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445263