https://www.taxtmi.com/caselaws?id=84343 Refund under Section 11C cannot be denied on unjust enrichment where evidence such as invoices, price charts, gate passes and returns supports concurrent findings that the duty burden was not passed on to customers. On the Modvat issue, credit attributable to inputs used in exempted tyres was inadmissible once the tyres became exempt, and the amount credited in RG 23A Part II had to be reversed under Rule 57C. The balance credit was also required to be reversed. The overall effect was that the refund based on non-passing of duty was sustained, but inadmissible input credit could not be retained. en-us Thu, 15 Apr 1993 00:00:00 +0530 Thu, 21 Jul 2011 12:59:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84343 Refund under Section 11C cannot be denied on unjust enrichment where evidence such as invoices, price charts, gate passes and returns supports concurrent findings that the duty burden was not passed on to customers. On the Modvat issue, credit attributable to inputs used in exempted tyres was inadmissible once the tyres became exempt, and the amount credited in RG 23A Part II had to be reversed under Rule 57C. The balance credit was also required to be reversed. The overall effect was that the refund based on non-passing of duty was sustained, but inadmissible input credit could not be retained. Case-Laws Central Excise Thu, 15 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84343