https://www.taxtmi.com/caselaws?id=755851 CESTAT Hyderabad upheld rejection of excise duty refund claim despite appellant's entitlement on merits. Appellant sought refund of excess duty paid after issuing credit notes to dealers post-clearance. Tribunal found appellant failed to prove excess duty burden wasn't passed to ultimate customers despite selling on MRP basis. Applying SC precedent in Addison & Co. case, CESTAT held unjust enrichment provisions under Section 11B read with Section 12B barred refund to appellant. Excess amount to be dealt with under Section 12D for customer benefit. Appeal disposed off with partial sustainability of Commissioner's order. en-us Fri, 19 Jul 2024 00:00:00 +0530 Sat, 20 Jul 2024 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755851 CESTAT Hyderabad upheld rejection of excise duty refund claim despite appellant's entitlement on merits. Appellant sought refund of excess duty paid after issuing credit notes to dealers post-clearance. Tribunal found appellant failed to prove excess duty burden wasn't passed to ultimate customers despite selling on MRP basis. Applying SC precedent in Addison & Co. case, CESTAT held unjust enrichment provisions under Section 11B read with Section 12B barred refund to appellant. Excess amount to be dealt with under Section 12D for customer benefit. Appeal disposed off with partial sustainability of Commissioner's order. Case-Laws Central Excise Fri, 19 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755851