https://www.taxtmi.com/caselaws?id=89234 Refund of excise duty is barred where the claimant has passed the duty burden on to another person, because Section 11B allows refund only if the incidence has not been transferred. As the duty element had been recovered from the Electricity Board through advance payments, the appellants did not bear the burden themselves and the doctrine of unjust enrichment applied. The refund claim was therefore not admissible and was rightly rejected. en-us Mon, 10 Nov 1997 00:00:00 +0530 Sat, 24 Sep 2011 12:44:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89234 Refund of excise duty is barred where the claimant has passed the duty burden on to another person, because Section 11B allows refund only if the incidence has not been transferred. As the duty element had been recovered from the Electricity Board through advance payments, the appellants did not bear the burden themselves and the doctrine of unjust enrichment applied. The refund claim was therefore not admissible and was rightly rejected. Case-Laws Central Excise Mon, 10 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89234