https://www.taxtmi.com/caselaws?id=106012 The doctrine of unjust enrichment can apply to refund claims arising from duty paid on intermediate goods captively consumed in manufacture if the assessee has passed on the duty incidence to buyers. Whether the incidence was actually passed on is a question of fact that must be determined from evidence. Because the authorities rejected the refund claim without examining that factual issue, the matter had to be reconsidered by the adjudicating authority after allowing the assessee to adduce evidence on passing or non-passing of duty incidence. en-us Mon, 13 Mar 2000 00:00:00 +0530 Mon, 12 Mar 2012 13:08:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106012 The doctrine of unjust enrichment can apply to refund claims arising from duty paid on intermediate goods captively consumed in manufacture if the assessee has passed on the duty incidence to buyers. Whether the incidence was actually passed on is a question of fact that must be determined from evidence. Because the authorities rejected the refund claim without examining that factual issue, the matter had to be reconsidered by the adjudicating authority after allowing the assessee to adduce evidence on passing or non-passing of duty incidence. Case-Laws Central Excise Mon, 13 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106012