Booking Disputed Tax as Expense in Books Does Not Prove Unjust Enrichment

Oiles India Pvt. Ltd. Vs Commissioner of Central Excise & CGST (CESTAT Delhi) Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi Bench, has delivered a ruling affirming that merely accounting for a disputed tax amount as an ‘expense’ in a company’s books does not automatically establish that the burden of the tax has been passed on to customers, thereby invoking the doctrine of unjust enrichment to deny a refund. The decision came in the appeal filed by Oiles India Pvt. Ltd. against an order from the Commissioner of Central Excise & CGST (Appeals), wh...