https://www.taxtmi.com/caselaws?id=780173 CESTAT Chennai - AT dismissed the appeal and denied refund under s.11B of the Central Excise Act, 1944, finding the unjust enrichment bar unsatisfied. The adjudicating authority's finding that the claimant transferred service-tax credit into the GST/IGST regime and thus no longer held CENVAT credit was upheld. The appellant failed to prove the incidence of duty was not passed on or that credits remained unused until reversal. Absent evidence to overcome the presumption of pass-through, the refund claim was rejected. en-us Fri, 17 Oct 2025 00:00:00 +0530 Fri, 24 Oct 2025 11:15:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780173 CESTAT Chennai - AT dismissed the appeal and denied refund under s.11B of the Central Excise Act, 1944, finding the unjust enrichment bar unsatisfied. The adjudicating authority's finding that the claimant transferred service-tax credit into the GST/IGST regime and thus no longer held CENVAT credit was upheld. The appellant failed to prove the incidence of duty was not passed on or that credits remained unused until reversal. Absent evidence to overcome the presumption of pass-through, the refund claim was rejected. Case-Laws Service Tax Fri, 17 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780173