https://www.taxtmi.com/caselaws?id=124362 Refund of duty paid under a final assessment cannot be claimed unless that assessment is first challenged and set aside; a later change in the classification basis or Board circular does not reopen the finality of the assessment, so the refund was rejected. Refund claims must also satisfy the doctrine of unjust enrichment; where the claimant fails to produce material showing that the duty burden was not passed on, refund is barred, and the claim was rejected on that ground as well. en-us Wed, 24 Oct 2007 00:00:00 +0530 Fri, 28 Sep 2012 13:21:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124362 Refund of duty paid under a final assessment cannot be claimed unless that assessment is first challenged and set aside; a later change in the classification basis or Board circular does not reopen the finality of the assessment, so the refund was rejected. Refund claims must also satisfy the doctrine of unjust enrichment; where the claimant fails to produce material showing that the duty burden was not passed on, refund is barred, and the claim was rejected on that ground as well. Case-Laws Central Excise Wed, 24 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124362