https://www.taxtmi.com/caselaws?id=117982 Amounts paid on clearance of goods were treated in the statutory records as Central Excise duty, including on gate passes, in the protest letter under Rule 233B, and in the refund application under Section 11B and Rule 173S. On that basis, the claim fell within Section 11B of the Central Excise Act, 1944. Because the duty burden had been passed on to the buyers, the statutory bar of unjust enrichment applied, and the refund claim was rejected. en-us Tue, 14 Mar 2006 00:00:00 +0530 Wed, 27 Jun 2012 16:46:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117982 Amounts paid on clearance of goods were treated in the statutory records as Central Excise duty, including on gate passes, in the protest letter under Rule 233B, and in the refund application under Section 11B and Rule 173S. On that basis, the claim fell within Section 11B of the Central Excise Act, 1944. Because the duty burden had been passed on to the buyers, the statutory bar of unjust enrichment applied, and the refund claim was rejected. Case-Laws Central Excise Tue, 14 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117982