https://www.taxtmi.com/caselaws?id=84724 The amended Section 11B applied to excess central excise duty arising on finalisation of RT-12 returns, and the claim was treated as a refund in substance even though adjustment in the personal ledger account was sought under Rule 173-I. Because Section 11B(2) permits refund only where the incidence of duty has not been passed on, and Section 11B(3) gives that restriction overriding effect, the claim was barred by unjust enrichment. The authority cited by the assessee was distinguished because it did not address Rule 173-I under the amended provision. en-us Wed, 08 Nov 1995 00:00:00 +0530 Mon, 25 Jul 2011 12:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84724 The amended Section 11B applied to excess central excise duty arising on finalisation of RT-12 returns, and the claim was treated as a refund in substance even though adjustment in the personal ledger account was sought under Rule 173-I. Because Section 11B(2) permits refund only where the incidence of duty has not been passed on, and Section 11B(3) gives that restriction overriding effect, the claim was barred by unjust enrichment. The authority cited by the assessee was distinguished because it did not address Rule 173-I under the amended provision. Case-Laws Central Excise Wed, 08 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84724