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of <h1>Refunds Denied if Duty Passed to Customers; Contest Court-Ordered Refunds Without Stay Order: CBEC Guidelines.</h1> The circular from the Central Board of Excise & Customs addresses the doctrine of unjust enrichment concerning refund claims. It states that refunds should not be sanctioned if manufacturers or importers have transferred the duty burden to customers. If courts or CEGAT order such refunds, they should be allowed to avoid contempt, unless a stay order is obtained. However, these cases should be contested in higher courts to deny refunds based on unjust enrichment. The instructions are prospective, and no action is needed for refunds already allowed unless deemed erroneous.
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