https://www.taxtmi.com/caselaws?id=85671 Amended Section 11B of the Central Excise Act, 1944, introducing the principle of unjust enrichment, applied to pending refund matters. A refund claim could not be rejected on that ground without first giving the assessee an opportunity to produce evidence that the duty burden had not been passed on to customers. The proper course was remand, so the jurisdictional Assistant Commissioner could reconsider the claim on a fresh record after allowing evidence on passing of duty burden. The earlier rejection was therefore set aside and the matter sent back for fresh consideration. en-us Wed, 26 Jun 1996 00:00:00 +0530 Sat, 06 Aug 2011 14:51:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85671 Amended Section 11B of the Central Excise Act, 1944, introducing the principle of unjust enrichment, applied to pending refund matters. A refund claim could not be rejected on that ground without first giving the assessee an opportunity to produce evidence that the duty burden had not been passed on to customers. The proper course was remand, so the jurisdictional Assistant Commissioner could reconsider the claim on a fresh record after allowing evidence on passing of duty burden. The earlier rejection was therefore set aside and the matter sent back for fresh consideration. Case-Laws Central Excise Wed, 26 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85671