https://www.taxtmi.com/caselaws?id=116508 Under the Compounded Levy Scheme for re-rolled products, excess payment over the prescribed liability is treated as a payment made by mistake rather than as excise duty. A refund claim under Section 11B is therefore confined to duty, and the doctrine of unjust enrichment applies to manufacturers operating under the scheme. The fact that invoices do not show a separate duty component does not, by itself, displace the statutory presumption under Section 12B. Accordingly, a refund of such excess payment is not maintainable if the incidence of duty is not shown to have been borne by the claimant. en-us Tue, 23 Aug 2005 00:00:00 +0530 Wed, 13 Jun 2012 11:22:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116508 Under the Compounded Levy Scheme for re-rolled products, excess payment over the prescribed liability is treated as a payment made by mistake rather than as excise duty. A refund claim under Section 11B is therefore confined to duty, and the doctrine of unjust enrichment applies to manufacturers operating under the scheme. The fact that invoices do not show a separate duty component does not, by itself, displace the statutory presumption under Section 12B. Accordingly, a refund of such excess payment is not maintainable if the incidence of duty is not shown to have been borne by the claimant. Case-Laws Central Excise Tue, 23 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116508