2000 (5) TMI 751 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata, dismissed the appeal of the appellants for refund of Rs. 23,280 due to unjust enrichment. The appellants failed to provide evidence to show non-payment of Central Excise duty by their buyer, leading to the rejection of their appeal. The onus to prove duty burden not passed on to the customer lies with the assessee.