https://www.taxtmi.com/caselaws?id=465138 SC upheld the Tribunal's rejection of the assessee's refund claim of central excise duty on the ground of unjust enrichment under Section 12B of the Central Excise Act, 1944. It affirmed that the statutory presumption applied and that the onus squarely lay on the assessee to prove that the duty incidence was not passed on to customers. As the assessee failed to provide precise cost data for components of its final product, reliance on the Assistant Director's weighted average cost report was held proper. Finding no infirmity in the Tribunal's reasoning or conclusions, SC dismissed the civil appeals without costs. en-us Thu, 24 Jan 2008 00:00:00 +0530 Mon, 08 Dec 2025 13:18:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465138 SC upheld the Tribunal's rejection of the assessee's refund claim of central excise duty on the ground of unjust enrichment under Section 12B of the Central Excise Act, 1944. It affirmed that the statutory presumption applied and that the onus squarely lay on the assessee to prove that the duty incidence was not passed on to customers. As the assessee failed to provide precise cost data for components of its final product, reliance on the Assistant Director's weighted average cost report was held proper. Finding no infirmity in the Tribunal's reasoning or conclusions, SC dismissed the civil appeals without costs. Case-Laws Central Excise Thu, 24 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465138