https://www.taxtmi.com/caselaws?id=756891 CESTAT Chennai rejected appellant's refund claim for duty paid under protest. Appellant claimed duty was passed to principal contractor who later withheld payments to adjust the excise duty amount. However, appellant failed to provide factual proof through proper documentation like Chartered Accountant certificate to demonstrate that unjust enrichment had not occurred. The tribunal found appellant could not discharge burden of proving the duty burden was not passed on to others, upholding the original order rejecting refund on unjust enrichment grounds. en-us Fri, 09 Aug 2024 00:00:00 +0530 Mon, 12 Aug 2024 08:24:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756891 CESTAT Chennai rejected appellant's refund claim for duty paid under protest. Appellant claimed duty was passed to principal contractor who later withheld payments to adjust the excise duty amount. However, appellant failed to provide factual proof through proper documentation like Chartered Accountant certificate to demonstrate that unjust enrichment had not occurred. The tribunal found appellant could not discharge burden of proving the duty burden was not passed on to others, upholding the original order rejecting refund on unjust enrichment grounds. Case-Laws Central Excise Fri, 09 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756891