Unjust enrichment bars cess refund where the tax burden was passed on to buyers.

Refund of cess was barred where the assessee could not show that the incidence of cess had been borne by it. The Tribunal accepted the finding that the burden had been passed on to buyers, and no further evidence was produced to displace that conclusion. A plea that the cess had been collected illegally did not prevent application of the unjust enrichment bar. The refund claim was therefore rejected and the bar under unjust enrichment was upheld.

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Issues: Whether the refund of cess was barred by unjust enrichment when the incidence of cess was held to have been passed on to the buyers.

Analysis: The refund claim was rejected because the assessee did not produce evidence to show that the incidence of cess had been borne by it. The authorities below had found that the burden of cess had been passed on to the buyers, and no additional material was placed before the Tribunal to dislodge that finding. The plea based on illegality of collection did not alter the application of the refund bar under the unjust enrichment principle.

Conclusion: The refund was barred by unjust enrichment and the rejection of the claim was upheld.

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