https://www.taxtmi.com/caselaws?id=107621 Refund of excess excise duty on captively consumed inputs remains subject to unjust enrichment under Section 11B(2), and the manufacturer must positively prove that the duty burden was not passed on; a mere assertion that sale prices did not change is insufficient. A refund claim linked to finalisation of provisional assessment may require separate examination where the factual basis is not fully established, and the matter may be remanded for consideration on departmental records and additional material. The Tribunal therefore rejected the unrestricted refund claim, set aside the appellate order granting refund, and sent the matter back for fresh decision on the provisional-assessment issue. en-us Tue, 01 Jul 2003 00:00:00 +0530 Fri, 23 Mar 2012 17:56:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107621 Refund of excess excise duty on captively consumed inputs remains subject to unjust enrichment under Section 11B(2), and the manufacturer must positively prove that the duty burden was not passed on; a mere assertion that sale prices did not change is insufficient. A refund claim linked to finalisation of provisional assessment may require separate examination where the factual basis is not fully established, and the matter may be remanded for consideration on departmental records and additional material. The Tribunal therefore rejected the unrestricted refund claim, set aside the appellate order granting refund, and sent the matter back for fresh decision on the provisional-assessment issue. Case-Laws Central Excise Tue, 01 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107621