https://www.taxtmi.com/caselaws?id=120310 Refund under the duty regime could not be refused on a mere presumption of unjust enrichment arising from captive consumption. The record indicated that the assessee claimed payment under protest, relied on gate passes showing captive use, and said the explanation for not filing a chartered accountant's certificate had not been examined. Because the authorities did not undertake a factual enquiry into whether the duty incidence was actually passed on, the refund denial lacked a proper basis. The matter was therefore remanded for fresh consideration after hearing both sides and determining unjust enrichment on the facts. en-us Thu, 19 Oct 2006 00:00:00 +0530 Wed, 18 Jul 2012 13:16:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120310 Refund under the duty regime could not be refused on a mere presumption of unjust enrichment arising from captive consumption. The record indicated that the assessee claimed payment under protest, relied on gate passes showing captive use, and said the explanation for not filing a chartered accountant's certificate had not been examined. Because the authorities did not undertake a factual enquiry into whether the duty incidence was actually passed on, the refund denial lacked a proper basis. The matter was therefore remanded for fresh consideration after hearing both sides and determining unjust enrichment on the facts. Case-Laws Central Excise Thu, 19 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120310