https://www.taxtmi.com/caselaws?id=95069 Refund of excess central excise duty was denied because the invoice showed the sale price as inclusive of duty, indicating that the incidence had been passed on to the buyer under the sale-cum-lease arrangement. The Tribunal treated the invoice as the best evidence for applying the statutory bar on unjust enrichment under Section 12A of the Central Excise Act, 1944. It also distinguished the cited hire-purchase valuation case, holding that that approach was irrelevant because the dispute concerned refund and passing on of duty, not assessable value. On that basis, the refund claim was held inadmissible. en-us Wed, 08 Nov 2000 00:00:00 +0530 Wed, 07 Dec 2011 16:38:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95069 Refund of excess central excise duty was denied because the invoice showed the sale price as inclusive of duty, indicating that the incidence had been passed on to the buyer under the sale-cum-lease arrangement. The Tribunal treated the invoice as the best evidence for applying the statutory bar on unjust enrichment under Section 12A of the Central Excise Act, 1944. It also distinguished the cited hire-purchase valuation case, holding that that approach was irrelevant because the dispute concerned refund and passing on of duty, not assessable value. On that basis, the refund claim was held inadmissible. Case-Laws Central Excise Wed, 08 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95069