https://www.taxtmi.com/caselaws?id=102765 Amended Section 11B governs claims for refund of excess excise duty, and the claimant must prove that the duty incidence was not passed on to buyers. Where the assertion that the sale price reflected only the correct lower duty rate is unsupported by evidence, the statutory requirement is not met and unjust enrichment applies. In such circumstances, the refund cannot be retained by the claimant and must be credited to the Consumer Welfare Fund. en-us Mon, 15 Apr 2002 00:00:00 +0530 Thu, 16 Feb 2012 10:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102765 Amended Section 11B governs claims for refund of excess excise duty, and the claimant must prove that the duty incidence was not passed on to buyers. Where the assertion that the sale price reflected only the correct lower duty rate is unsupported by evidence, the statutory requirement is not met and unjust enrichment applies. In such circumstances, the refund cannot be retained by the claimant and must be credited to the Consumer Welfare Fund. Case-Laws Central Excise Mon, 15 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102765