https://www.taxtmi.com/caselaws?id=97315 A central excise refund claim was barred by unjust enrichment because the assessee did not rebut the presumption that the duty incidence had been passed on to buyers. The goods were sold under a composite contract price, and duty had been charged from the outset, which supported the presumption of pass-through. As no evidence was produced to show that the burden remained with the assessee, the refund was not admissible and the claim was directed to be credited to the Consumer Welfare Fund. en-us Wed, 12 Sep 2001 00:00:00 +0530 Mon, 16 Jan 2012 12:33:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97315 A central excise refund claim was barred by unjust enrichment because the assessee did not rebut the presumption that the duty incidence had been passed on to buyers. The goods were sold under a composite contract price, and duty had been charged from the outset, which supported the presumption of pass-through. As no evidence was produced to show that the burden remained with the assessee, the refund was not admissible and the claim was directed to be credited to the Consumer Welfare Fund. Case-Laws Central Excise Wed, 12 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97315