Refund claim - unjust enrichment - Once evidence is produced by ...
Refund Claim and Unjust Enrichment: Burden of Proof Shifts to Department if Respondent Proves Duty Payment.
April 9, 2013
Case Laws Central Excise AT
Refund claim - unjust enrichment - Once evidence is produced by the respondent that they have borne the incidence of duty whose refund is claimed by them, the burden would shift to the department to prove that the respondent’s claim is not correct. - AT
View Source