https://www.taxtmi.com/caselaws?id=54610 The Tribunal upheld the rejection of the refund claim by the Commissioner of Central Excise, emphasizing the appellants' failure to demonstrate non-recovery of establishment charges from customers. The Tribunal stressed the importance of documentary evidence and accounting transparency to prove no unjust enrichment, ultimately affirming the adjudication order due to insufficient substantiation. en-us Mon, 03 Oct 2005 00:00:00 +0530 Wed, 17 Apr 2024 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54610 The Tribunal upheld the rejection of the refund claim by the Commissioner of Central Excise, emphasizing the appellants' failure to demonstrate non-recovery of establishment charges from customers. The Tribunal stressed the importance of documentary evidence and accounting transparency to prove no unjust enrichment, ultimately affirming the adjudication order due to insufficient substantiation. Case-Laws Central Excise Mon, 03 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54610