https://www.taxtmi.com/caselaws?id=95941 Refund of excess excise duty was examined under the doctrine of unjust enrichment. Evidence from the buyer's accounts and affidavit showed that only part of the duty element had been paid, with the balance remaining outstanding, so the presumption that the duty burden had been fully passed on was rebutted. On those facts, the refund claim was held not to be barred by unjust enrichment and was admissible. en-us Mon, 12 Feb 2001 00:00:00 +0530 Fri, 16 Dec 2011 11:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95941 Refund of excess excise duty was examined under the doctrine of unjust enrichment. Evidence from the buyer's accounts and affidavit showed that only part of the duty element had been paid, with the balance remaining outstanding, so the presumption that the duty burden had been fully passed on was rebutted. On those facts, the refund claim was held not to be barred by unjust enrichment and was admissible. Case-Laws Central Excise Mon, 12 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95941