https://www.taxtmi.com/caselaws?id=47943 The appellant contested duty liability, paid under protest, and sought a refund, which was initially denied due to unjust enrichment. The Tribunal reversed this decision, finding the burden was not passed on to buyers. Despite insufficient evidence from the revenue, the appellant failed to sufficiently prove passing on the duty burden. Non-compliance with court orders and lack of additional material led to the dismissal of the appeal, emphasizing the importance of meeting evidentiary requirements for refunds and addressing unjust enrichment. en-us Tue, 28 Nov 2006 00:00:00 +0530 Sat, 31 Jul 2010 17:09:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47943 The appellant contested duty liability, paid under protest, and sought a refund, which was initially denied due to unjust enrichment. The Tribunal reversed this decision, finding the burden was not passed on to buyers. Despite insufficient evidence from the revenue, the appellant failed to sufficiently prove passing on the duty burden. Non-compliance with court orders and lack of additional material led to the dismissal of the appeal, emphasizing the importance of meeting evidentiary requirements for refunds and addressing unjust enrichment. Case-Laws Central Excise Tue, 28 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47943