https://www.taxtmi.com/caselaws?id=786515 CESTAT New Delhi held that a refund claim was not barred by unjust enrichment where the incidence of duty was not shown to have been passed on to buyers. Mere disclosure of duty in excise invoices was not conclusive, because invoices must reflect duty particulars and that fact alone does not prove transfer of the burden. The tribunal relied on comparative price data, the retention of substantially the same sale price, the explanation that margins were absorbed to remain competitive, and a Chartered Accountant's certificate to find that the duty was borne by the assessee. Revenue produced no contrary evidence, so the cash refund was upheld. en-us Thu, 29 Jan 2026 00:00:00 +0530 Sat, 14 Feb 2026 08:29:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786515 CESTAT New Delhi held that a refund claim was not barred by unjust enrichment where the incidence of duty was not shown to have been passed on to buyers. Mere disclosure of duty in excise invoices was not conclusive, because invoices must reflect duty particulars and that fact alone does not prove transfer of the burden. The tribunal relied on comparative price data, the retention of substantially the same sale price, the explanation that margins were absorbed to remain competitive, and a Chartered Accountant's certificate to find that the duty was borne by the assessee. Revenue produced no contrary evidence, so the cash refund was upheld. Case-Laws Central Excise Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786515