https://www.taxtmi.com/caselaws?id=111602 Refund of central excise duty had to be tested on the statutory bar of unjust enrichment, because refund under Section 11B is available only where the claimant shows that duty was collected or paid by it and that the incidence was not passed on. As the lower authorities had rejected the claim as time-barred without examining this requirement, the matter required fresh consideration with due opportunity to the claimant. The issue was remanded to the Commissioner (Appeals) for reconsideration of unjust enrichment. en-us Wed, 27 Aug 2003 00:00:00 +0530 Tue, 24 Apr 2012 12:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111602 Refund of central excise duty had to be tested on the statutory bar of unjust enrichment, because refund under Section 11B is available only where the claimant shows that duty was collected or paid by it and that the incidence was not passed on. As the lower authorities had rejected the claim as time-barred without examining this requirement, the matter required fresh consideration with due opportunity to the claimant. The issue was remanded to the Commissioner (Appeals) for reconsideration of unjust enrichment. Case-Laws Central Excise Wed, 27 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111602