https://www.taxtmi.com/caselaws?id=88943 A claim for central excise duty refund on paper waste and plastic scrap turned on whether the duty incidence had been passed on to customers. The appellate authority noted the assessee's contention that the burden was absorbed by lowering profit margins and that the wholesale price did not rise after duty became payable, but it also found no ative showing that the pre-duty and post-duty wholesale prices were the same. On the available record, the issue could not be conclusively determined, so the matter was remanded for fresh examination of unjust enrichment. en-us Thu, 20 Mar 1997 00:00:00 +0530 Thu, 22 Sep 2011 13:28:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88943 A claim for central excise duty refund on paper waste and plastic scrap turned on whether the duty incidence had been passed on to customers. The appellate authority noted the assessee's contention that the burden was absorbed by lowering profit margins and that the wholesale price did not rise after duty became payable, but it also found no ative showing that the pre-duty and post-duty wholesale prices were the same. On the available record, the issue could not be conclusively determined, so the matter was remanded for fresh examination of unjust enrichment. Case-Laws Central Excise Thu, 20 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88943