https://www.taxtmi.com/caselaws?id=447846 The CESTAT New Delhi allowed the appeal in a refund claim case involving unjust enrichment principles. The manufacturer had not paid duty during goods clearance due to SSI exemption benefits but was later required to pay pending investigation. The tribunal held that merely showing the refund amount as expenses in the Profit and Loss Account cannot presume the incidence was passed to consumers without positive evidence from Revenue. The Commissioner (Appeals) should have relied on the Chartered Accountant Certificate. The challenged order was set aside and refund allowed. en-us Thu, 04 Jan 2024 00:00:00 +0530 Fri, 09 Aug 2024 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447846 The CESTAT New Delhi allowed the appeal in a refund claim case involving unjust enrichment principles. The manufacturer had not paid duty during goods clearance due to SSI exemption benefits but was later required to pay pending investigation. The tribunal held that merely showing the refund amount as expenses in the Profit and Loss Account cannot presume the incidence was passed to consumers without positive evidence from Revenue. The Commissioner (Appeals) should have relied on the Chartered Accountant Certificate. The challenged order was set aside and refund allowed. Case-Laws Central Excise Thu, 04 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447846