https://www.taxtmi.com/caselaws?id=52218 The company was granted a refund of Central Excise duty on pre-recorded video cassettes by the Commissioner (Appeals) due to the lack of evidence showing recovery of duty from buyers. The Chartered Accountant's certificate provided was deemed satisfactory to establish non-passing of duty burden to customers, leading to the acceptance of the refund claim despite the company's absence of registration with Central Excise authorities during the disputed period. The Tribunal upheld the decision, emphasizing the importance of sufficient evidence in refund claims and the interpretation of unjust enrichment in duty matters. en-us Tue, 25 Feb 2003 00:00:00 +0530 Mon, 04 Oct 2010 12:23:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52218 The company was granted a refund of Central Excise duty on pre-recorded video cassettes by the Commissioner (Appeals) due to the lack of evidence showing recovery of duty from buyers. The Chartered Accountant's certificate provided was deemed satisfactory to establish non-passing of duty burden to customers, leading to the acceptance of the refund claim despite the company's absence of registration with Central Excise authorities during the disputed period. The Tribunal upheld the decision, emphasizing the importance of sufficient evidence in refund claims and the interpretation of unjust enrichment in duty matters. Case-Laws Central Excise Tue, 25 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52218