https://www.taxtmi.com/caselaws?id=52356 The Tribunal dismissed the appeal, affirming the Commissioner's decision to reject the refund claim due to unjust enrichment. The appellant failed to rebut the statutory presumption under Section 12B that the excise duty burden was passed on to customers. Despite arguments regarding price stability and a Chartered Accountant's certificate, the Tribunal found insufficient evidence, such as invoices or accounting records, to prove otherwise. Legal precedents indicated that a decrease in price or composite pricing does not automatically demonstrate non-passing of the duty burden. Consequently, the Tribunal upheld the rejection of the refund claim. en-us Thu, 06 Nov 2003 00:00:00 +0530 Wed, 03 Jul 2024 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52356 The Tribunal dismissed the appeal, affirming the Commissioner's decision to reject the refund claim due to unjust enrichment. The appellant failed to rebut the statutory presumption under Section 12B that the excise duty burden was passed on to customers. Despite arguments regarding price stability and a Chartered Accountant's certificate, the Tribunal found insufficient evidence, such as invoices or accounting records, to prove otherwise. Legal precedents indicated that a decrease in price or composite pricing does not automatically demonstrate non-passing of the duty burden. Consequently, the Tribunal upheld the rejection of the refund claim. Case-Laws Central Excise Thu, 06 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52356