https://www.taxtmi.com/caselaws?id=123311 Refund of excise duty paid after clearance under protest was held not to attract unjust enrichment where the assessee sought reimbursement from the Railways and reimbursement was expressly refused. On those facts, the assessee discharged the initial burden of showing that the duty incidence had not been passed on. The revenue could not sustain transfer of the refund to the Consumer Welfare Fund without evidence of actual subsequent recovery from the customer. The presumption of passing on the burden therefore failed, and the refund was ordered with consequential relief. en-us Thu, 24 Jan 2008 00:00:00 +0530 Tue, 11 Sep 2012 16:59:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123311 Refund of excise duty paid after clearance under protest was held not to attract unjust enrichment where the assessee sought reimbursement from the Railways and reimbursement was expressly refused. On those facts, the assessee discharged the initial burden of showing that the duty incidence had not been passed on. The revenue could not sustain transfer of the refund to the Consumer Welfare Fund without evidence of actual subsequent recovery from the customer. The presumption of passing on the burden therefore failed, and the refund was ordered with consequential relief. Case-Laws Central Excise Thu, 24 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123311