https://www.taxtmi.com/caselaws?id=108770 Refund claims are not barred by unjust enrichment where excise duty is paid after clearance and the record shows that the duty incidence was not passed on to customers. Here, the goods were initially cleared without duty, the price list showed excise duty as nil, and invoices matched the approved price list. Duty was paid later under protest after an incorrect classification was identified, and supporting material such as an affidavit, chartered accountant's certificate, and customer letters indicated that the burden remained with the appellant. On those facts, the refund was treated as allowable. en-us Thu, 05 Dec 2002 00:00:00 +0530 Tue, 03 Apr 2012 17:50:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108770 Refund claims are not barred by unjust enrichment where excise duty is paid after clearance and the record shows that the duty incidence was not passed on to customers. Here, the goods were initially cleared without duty, the price list showed excise duty as nil, and invoices matched the approved price list. Duty was paid later under protest after an incorrect classification was identified, and supporting material such as an affidavit, chartered accountant's certificate, and customer letters indicated that the burden remained with the appellant. On those facts, the refund was treated as allowable. Case-Laws Central Excise Thu, 05 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108770