https://www.taxtmi.com/caselaws?id=35426 The Appellate Tribunal ruled in favor of the department, setting aside the decision allowing a refund of Central Excise duty and Education Cess. The Tribunal found that the burden of duty had indeed been passed on to the buyer, based on the analysis of the invoice and lack of substantial evidence to the contrary. As the respondent failed to prove that the duty burden was not transferred to the buyer, the claim for refund was denied, citing the principle of unjust enrichment. en-us Wed, 20 May 2009 00:00:00 +0530 Fri, 05 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35426 The Appellate Tribunal ruled in favor of the department, setting aside the decision allowing a refund of Central Excise duty and Education Cess. The Tribunal found that the burden of duty had indeed been passed on to the buyer, based on the analysis of the invoice and lack of substantial evidence to the contrary. As the respondent failed to prove that the duty burden was not transferred to the buyer, the claim for refund was denied, citing the principle of unjust enrichment. Case-Laws Central Excise Wed, 20 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35426