https://www.taxtmi.com/caselaws?id=102974 Refund of excise duty under Notification No. 198/76-C.E. was held to be barred where the duty incidence had already been passed on to customers. The appellate authority applied the statutory unjust enrichment mechanism under Section 11B(2) of the Central Excise Act, 1944 and credited the amount to the Consumer Welfare Fund. The Tribunal distinguished the assessee's cited rebate cases as dealing with a different scheme and not governing the present refund issue. The controlling principle applied was that a refund is not payable to the assessee when the tax burden has been shifted to buyers. en-us Wed, 29 Mar 2000 00:00:00 +0530 Fri, 17 Feb 2012 12:30:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102974 Refund of excise duty under Notification No. 198/76-C.E. was held to be barred where the duty incidence had already been passed on to customers. The appellate authority applied the statutory unjust enrichment mechanism under Section 11B(2) of the Central Excise Act, 1944 and credited the amount to the Consumer Welfare Fund. The Tribunal distinguished the assessee's cited rebate cases as dealing with a different scheme and not governing the present refund issue. The controlling principle applied was that a refund is not payable to the assessee when the tax burden has been shifted to buyers. Case-Laws Central Excise Wed, 29 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102974