CESTAT Hyderabad

Burden of proving unjust enrichment is on Revenue

Balaji Pressure Vessels Ltd. Vs Commissioner of Central Excise (CESTAT Hyderabad)

It was held that when the assessee has provided the required documents for justifying that the incidence of tax has not been passed on, it is for the department to show by adducing some material that the incidence of tax has been passed on....

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