https://www.taxtmi.com/caselaws?id=109126 Section 12B of the Central Excise Act, 1944 was held to apply only to duty actually assessed and paid at the time of clearance, not to a later debit in the personal ledger account made after the enhanced rate came to notice. The later debit was not part of the original duty burden collected from customers, and the presumption of passing on incidence could not be invoked without positive evidence. In the absence of proof that the assessee recovered the additional burden or that debit-note practice was established, refund could not be denied on unjust enrichment grounds. en-us Thu, 26 Aug 1999 00:00:00 +0530 Mon, 13 May 2019 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109126 Section 12B of the Central Excise Act, 1944 was held to apply only to duty actually assessed and paid at the time of clearance, not to a later debit in the personal ledger account made after the enhanced rate came to notice. The later debit was not part of the original duty burden collected from customers, and the presumption of passing on incidence could not be invoked without positive evidence. In the absence of proof that the assessee recovered the additional burden or that debit-note practice was established, refund could not be denied on unjust enrichment grounds. Case-Laws Central Excise Thu, 26 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109126