https://www.taxtmi.com/caselaws?id=51745 The appellate tribunal upheld the Commissioner (Appeals)' decision to reject the refund claim due to insufficient evidence proving non-passing of duty burden to customers and failure to meet Section 11B conditions. Compliance with classification norms, refund claim time limits, and burden of proof in unjust enrichment cases were emphasized. en-us Thu, 10 Oct 2002 00:00:00 +0530 Tue, 28 Sep 2010 10:06:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51745 The appellate tribunal upheld the Commissioner (Appeals)' decision to reject the refund claim due to insufficient evidence proving non-passing of duty burden to customers and failure to meet Section 11B conditions. Compliance with classification norms, refund claim time limits, and burden of proof in unjust enrichment cases were emphasized. Case-Laws Central Excise Thu, 10 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51745