https://www.taxtmi.com/caselaws?id=107934 A general refund under section 11B of the Central Excise Act cannot displace the specific rebate or drawback regime for exports involving duty-paid packing materials, so that refund claim was rejected. The refund on cleared finished goods was also barred because the assessee failed to show that the duty incidence had not been passed on, attracting unjust enrichment under section 11B. Refund relating to duty paid on packing material was treated as prima facie admissible, but final entitlement depended on a fresh finding on unjust enrichment under section 12B, so that limited issue was remanded. en-us Mon, 08 Sep 2003 00:00:00 +0530 Tue, 27 Mar 2012 17:47:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107934 A general refund under section 11B of the Central Excise Act cannot displace the specific rebate or drawback regime for exports involving duty-paid packing materials, so that refund claim was rejected. The refund on cleared finished goods was also barred because the assessee failed to show that the duty incidence had not been passed on, attracting unjust enrichment under section 11B. Refund relating to duty paid on packing material was treated as prima facie admissible, but final entitlement depended on a fresh finding on unjust enrichment under section 12B, so that limited issue was remanded. Case-Laws Central Excise Mon, 08 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107934