https://www.taxtmi.com/caselaws?id=106669 A refund claim is barred where the claimant invoices the duty element to buyers and fails to prove that the incidence of duty was not passed on. Unsupported assertions of credit notes and an alleged reversal of Modvat credit do not displace the statutory presumption under Section 12B or satisfy Section 11B(1). The refund was therefore treated as hit by unjust enrichment, and the amount was correctly directed to be credited to the Consumer Welfare Fund. en-us Tue, 13 Aug 2002 00:00:00 +0530 Thu, 15 Mar 2012 12:01:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106669 A refund claim is barred where the claimant invoices the duty element to buyers and fails to prove that the incidence of duty was not passed on. Unsupported assertions of credit notes and an alleged reversal of Modvat credit do not displace the statutory presumption under Section 12B or satisfy Section 11B(1). The refund was therefore treated as hit by unjust enrichment, and the amount was correctly directed to be credited to the Consumer Welfare Fund. Case-Laws Central Excise Tue, 13 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106669