https://www.taxtmi.com/caselaws?id=50153 The Tribunal allowed the appeal by the cement manufacturing appellants, granting a refund of excess-paid Special Excise Duty. The appellants successfully demonstrated through invoices that the burden of the increased duty was not passed on to customers, as evidenced by the unchanged selling price. The Tribunal found the explanation credible, leading to the refund approval as the unjust enrichment bar did not apply due to the equal extent of short payment and excess payment of duties. This case underscores the significance of providing concrete evidence to establish non-passing of duty burden to customers post-duty rate changes. en-us Tue, 04 Jul 2000 00:00:00 +0530 Fri, 20 Aug 2010 10:36:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50153 The Tribunal allowed the appeal by the cement manufacturing appellants, granting a refund of excess-paid Special Excise Duty. The appellants successfully demonstrated through invoices that the burden of the increased duty was not passed on to customers, as evidenced by the unchanged selling price. The Tribunal found the explanation credible, leading to the refund approval as the unjust enrichment bar did not apply due to the equal extent of short payment and excess payment of duties. This case underscores the significance of providing concrete evidence to establish non-passing of duty burden to customers post-duty rate changes. Case-Laws Central Excise Tue, 04 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50153