CESTAT denies Excise Duty Refund due to Unmet Burden of Proving No Unjust Enrichment

Hitachi Life And Solution India Ltd Vs C.C.E. & S.T (CESTAT Ahmedabad) Introduction: The case of Hitachi Life And Solution India Ltd vs. C.C.E. & S.T (CESTAT Ahmedabad) delves into the intricacies of refund claims in the context of abatement and excise duty. In a legal battle that extended from the period of May 10, 2012, to May 14, 2012, the appellant sought a refund for Excise Duty payments made, which stemmed from a change in the abatement percentage allowed on their products, as per Notification No. 26/2012 dated May 10, 2012. The abatement percentage had shifted from 25% to 35%. D...