https://www.taxtmi.com/caselaws?id=116410 Refund of excise duty paid under protest and during provisional assessment was denied where the duty burden had already been passed on to buyers. The Tribunal applied the later Supreme Court principle that unjust enrichment can bar refund regardless of Section 11B of the Central Excise Act, 1944, and held that the claimant must prove that the incidence was not passed on and that restitution is warranted. Credit notes issued after clearance did not displace the evidence of passing on the duty, so the refund claim was rejected as hit by unjust enrichment. en-us Thu, 21 Jul 2005 00:00:00 +0530 Tue, 12 Jun 2012 12:47:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116410 Refund of excise duty paid under protest and during provisional assessment was denied where the duty burden had already been passed on to buyers. The Tribunal applied the later Supreme Court principle that unjust enrichment can bar refund regardless of Section 11B of the Central Excise Act, 1944, and held that the claimant must prove that the incidence was not passed on and that restitution is warranted. Credit notes issued after clearance did not displace the evidence of passing on the duty, so the refund claim was rejected as hit by unjust enrichment. Case-Laws Central Excise Thu, 21 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116410