https://www.taxtmi.com/caselaws?id=92310 The doctrine of unjust enrichment was applied to an erroneous excise refund granted by adjustment in RT 12 assessment under Rule 173-I. The Tribunal held that Section 11B governed the admissibility of the refund, including refunds arising from such adjustments, and barred payment to the assessee where the duty burden had been passed on to buyers. Recovery could still be pursued under Section 11A for the erroneous refund, but that did not displace the Section 11B inquiry. As the assessee failed to show that the incidence of duty had not been passed on, the refund was disallowed and the recovery demand was sustained. en-us Wed, 20 Oct 1999 00:00:00 +0530 Mon, 31 Oct 2011 16:57:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92310 The doctrine of unjust enrichment was applied to an erroneous excise refund granted by adjustment in RT 12 assessment under Rule 173-I. The Tribunal held that Section 11B governed the admissibility of the refund, including refunds arising from such adjustments, and barred payment to the assessee where the duty burden had been passed on to buyers. Recovery could still be pursued under Section 11A for the erroneous refund, but that did not displace the Section 11B inquiry. As the assessee failed to show that the incidence of duty had not been passed on, the refund was disallowed and the recovery demand was sustained. Case-Laws Central Excise Wed, 20 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92310