Burden of proving unjust enrichment is on Revenue

CA Urvashi Porwal  Brief of the Case In the case of Balaji Pressure Vessels Ltd. VS. Commissioner of Central Excise, 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. Merely because the amount was shown as expenditure it cannot be concluded that the burden of tax has been passed on to other indirectly. Facts of the Case The appellant is aggrieved by the Order passed by Commissioner (Appeals) by which the ...