Unjust enrichment in excise refund: rebutted presumption of passing on duty made the refund claim admissible.

Refund of excess excise duty was examined under the doctrine of unjust enrichment. Evidence from the buyer's accounts and affidavit showed that only part of the duty element had been paid, with the balance remaining outstanding, so the presumption that the duty burden had been fully passed on was rebutted. On those facts, the refund claim was held not to be barred by unjust enrichment and was admissible.

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Issues: Whether refund of excess excise duty was barred by the principle of unjust enrichment.

Analysis: The refund claim was examined in the light of the evidence showing that the buyer had not paid the entire duty element to the assessee. The record included the customer's accounts and affidavit indicating that only part of the duty amount had been paid, with the balance remaining outstanding. On these facts, the presumption that the full incidence of duty had been passed on was held to be rebutted. Applying the principle that the presumption of passing on duty is rebuttable, the claim was found not to fall within the bar of unjust enrichment.

Conclusion: The refund of excise duty was admissible and the objection based on unjust enrichment failed.

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