https://www.taxtmi.com/caselaws?id=755821 CESTAT Kolkata allowed the appeal regarding refund of excess duty paid. Revenue denied refund claiming unjust enrichment, arguing appellant booked excess duty as revenue expenditure initially then as recoverable from department after lower duty rate determination. Tribunal held that merely showing differential amount as recoverable in profit/loss account insufficient to prove burden passed to buyers without departmental evidence. Since appellant sold goods based on LME price index, following Supreme Court precedent in State of Rajasthan v. Hindustan Copper, unjust enrichment bar was inapplicable as LME prices are externally fixed and duty cannot be added to such predetermined prices. Refund claim allowed. en-us Thu, 18 Jul 2024 00:00:00 +0530 Fri, 19 Jul 2024 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755821 CESTAT Kolkata allowed the appeal regarding refund of excess duty paid. Revenue denied refund claiming unjust enrichment, arguing appellant booked excess duty as revenue expenditure initially then as recoverable from department after lower duty rate determination. Tribunal held that merely showing differential amount as recoverable in profit/loss account insufficient to prove burden passed to buyers without departmental evidence. Since appellant sold goods based on LME price index, following Supreme Court precedent in State of Rajasthan v. Hindustan Copper, unjust enrichment bar was inapplicable as LME prices are externally fixed and duty cannot be added to such predetermined prices. Refund claim allowed. Case-Laws Central Excise Thu, 18 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755821