https://www.taxtmi.com/caselaws?id=123089 An amount deposited during investigation and treated as a pre-deposit, rather than duty payment, was held refundable when the final liability of duty, penalty and interest was lower than the sum already deposited. Because no passing on of the duty burden was shown, the doctrine of unjust enrichment and Section 11B did not apply. The excess amount could not be retained by the department or credited to the Consumer Welfare Fund and was payable back to the assessee. en-us Tue, 13 Nov 2007 00:00:00 +0530 Thu, 06 Sep 2012 12:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123089 An amount deposited during investigation and treated as a pre-deposit, rather than duty payment, was held refundable when the final liability of duty, penalty and interest was lower than the sum already deposited. Because no passing on of the duty burden was shown, the doctrine of unjust enrichment and Section 11B did not apply. The excess amount could not be retained by the department or credited to the Consumer Welfare Fund and was payable back to the assessee. Case-Laws Central Excise Tue, 13 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123089