https://www.taxtmi.com/caselaws?id=121308 Refund of duty paid on galleries was held subject to unjust enrichment under Section 11B of the Central Excise Act because the claim was made independently after finalisation of capacity determination, not as a provisional assessment under Rule 9B. Payment under protest did not, by itself, displace the statutory presumption under Section 12B that the duty incidence had been passed on to the buyer. As the appellant produced no cogent evidence rebutting that presumption, the refund was correctly credited to the Consumer Welfare Fund and the challenge failed. en-us Thu, 29 Mar 2007 00:00:00 +0530 Sat, 28 Jul 2012 12:16:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121308 Refund of duty paid on galleries was held subject to unjust enrichment under Section 11B of the Central Excise Act because the claim was made independently after finalisation of capacity determination, not as a provisional assessment under Rule 9B. Payment under protest did not, by itself, displace the statutory presumption under Section 12B that the duty incidence had been passed on to the buyer. As the appellant produced no cogent evidence rebutting that presumption, the refund was correctly credited to the Consumer Welfare Fund and the challenge failed. Case-Laws Central Excise Thu, 29 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121308