https://www.taxtmi.com/caselaws?id=101014 Refund of excise duty was found not to be barred by unjust enrichment because the Commissioner (Appeals) recorded that the purchase price was inclusive of excise duty, only the duty payable was to be deducted to arrive at assessable value, and the excess duty was borne by the manufacturer. On that factual basis, the duty incidence was held not to have been passed on to buyers, and there was no material to disturb that finding. The refund claim therefore remained admissible. en-us Tue, 08 Jan 2002 00:00:00 +0530 Wed, 08 Feb 2012 12:45:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101014 Refund of excise duty was found not to be barred by unjust enrichment because the Commissioner (Appeals) recorded that the purchase price was inclusive of excise duty, only the duty payable was to be deducted to arrive at assessable value, and the excess duty was borne by the manufacturer. On that factual basis, the duty incidence was held not to have been passed on to buyers, and there was no material to disturb that finding. The refund claim therefore remained admissible. Case-Laws Central Excise Tue, 08 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101014