https://www.taxtmi.com/caselaws?id=119494 Refund claims are subject to the doctrine of unjust enrichment, and a uniform sale price before and after assessment is not, by itself, enough to prove that the duty incidence was not passed on to buyers. The decisive test remains evidence of whether the assessee recovered the duty element from customers. Amounts deposited during investigation may also fall outside unjust enrichment if they are traceable to prior proceedings, but that character must be verified on the record. Because the factual position was unclear, the matter was remanded for de novo examination by the original authority, which was directed to re-examine unjust enrichment and the nature of the deposit. en-us Fri, 10 Mar 2006 00:00:00 +0530 Wed, 11 Jul 2012 14:09:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119494 Refund claims are subject to the doctrine of unjust enrichment, and a uniform sale price before and after assessment is not, by itself, enough to prove that the duty incidence was not passed on to buyers. The decisive test remains evidence of whether the assessee recovered the duty element from customers. Amounts deposited during investigation may also fall outside unjust enrichment if they are traceable to prior proceedings, but that character must be verified on the record. Because the factual position was unclear, the matter was remanded for de novo examination by the original authority, which was directed to re-examine unjust enrichment and the nature of the deposit. Case-Laws Central Excise Fri, 10 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119494