2026-VIL-1282-CESTAT-CHE-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Finalisation of provisional assessment, Refund of Excise Duty - Bar of Unjust Enrichment - Appellant filed refund claims seeking refund of excess duty paid on account of finalization of provisional assessment and the Adjudicating Authority rejected the refund claims on the sole ground that the same were hit by bar of unjust enrichment which was upheld by the Commissioner in Appeal - Whether the rejection of refund claims on the ground of unjust enrichment is sustainable when the appellant has duly supported its refund claim with a Chartered Accountant's certificate certifying that excess duty paid upon clearing of goods was not being recovered and passed on to the customers by way of sale price charges – HELD - The refund claim is not hit by the bar of unjust enrichment. A quasi-judicial Authority is required to consider the applicability and relevancy of documents placed before it before rejecting or accepting the same. A responsible Chartered Accountant's certificate when placed on record and certifying that no part of duty was being passed on to customers must be given effect to and cannot be simply ignored. The Authority's failure to consider such documented evidence and requirement for de-novo proceedings after final assessment orders had already verified all material documents including invoices was not justified. Decisions of various judicial Fora support that unjust enrichment bar does not apply when the burden of tax has not been passed on to the customers - The impugned order rejecting the refund claims is set aside and the appeals are allowed
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