https://www.taxtmi.com/caselaws?id=92313 Refund arising from clearances made on the date duty was reduced was held not to be barred by unjust enrichment where buyer confirmations and dealer communications showed that no amount was retained and the benefit of the duty reduction was passed on to customers. The governing principle applied was that refund is available only if the incidence of duty has not been passed on to the ultimate consumer, and the evidence on record satisfied that requirement. The assessee was therefore entitled to the refund. en-us Thu, 21 Oct 1999 00:00:00 +0530 Mon, 31 Oct 2011 17:05:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92313 Refund arising from clearances made on the date duty was reduced was held not to be barred by unjust enrichment where buyer confirmations and dealer communications showed that no amount was retained and the benefit of the duty reduction was passed on to customers. The governing principle applied was that refund is available only if the incidence of duty has not been passed on to the ultimate consumer, and the evidence on record satisfied that requirement. The assessee was therefore entitled to the refund. Case-Laws Central Excise Thu, 21 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92313