https://www.taxtmi.com/caselaws?id=88299 Refund of excise duty is barred to the extent the duty burden has been retained by the assessee and not passed on to customers, because claims must be tested against the doctrine of unjust enrichment under the amended refund provisions. The Tribunal also noted that proceedings under Section 35E(2) did not require a prior notice under Section 11A in the manner suggested below. The refund question was therefore remanded for fresh reconsideration and redetermination after hearing the parties. en-us Wed, 07 Jan 1998 00:00:00 +0530 Fri, 16 Sep 2011 17:03:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88299 Refund of excise duty is barred to the extent the duty burden has been retained by the assessee and not passed on to customers, because claims must be tested against the doctrine of unjust enrichment under the amended refund provisions. The Tribunal also noted that proceedings under Section 35E(2) did not require a prior notice under Section 11A in the manner suggested below. The refund question was therefore remanded for fresh reconsideration and redetermination after hearing the parties. Case-Laws Central Excise Wed, 07 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88299