https://www.taxtmi.com/caselaws?id=97703 Refund claims under the amended excise framework were examined through the unjust enrichment doctrine. The Tribunal applied the principle that the claimant must prove the duty incidence was not passed on to buyers, and held that a composite price with no separate duty disclosure does not by itself establish that the assessee absorbed the burden. Following its earlier view in the same appellant's matter, it concluded that the refund was barred by unjust enrichment and rejected the claim. en-us Tue, 05 Dec 2000 00:00:00 +0530 Tue, 17 Jan 2012 17:12:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97703 Refund claims under the amended excise framework were examined through the unjust enrichment doctrine. The Tribunal applied the principle that the claimant must prove the duty incidence was not passed on to buyers, and held that a composite price with no separate duty disclosure does not by itself establish that the assessee absorbed the burden. Following its earlier view in the same appellant's matter, it concluded that the refund was barred by unjust enrichment and rejected the claim. Case-Laws Central Excise Tue, 05 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97703