https://www.taxtmi.com/caselaws?id=125601 Refund of excess excise duty arising under Section 3A(5) of the Central Excise Act, 1944 remains subject to the bar of unjust enrichment, except where excess duty paid during provisional assessment is later adjusted on finalisation. The statutory presumption under Section 12B applies, so the claimant must prove that the duty incidence was not passed on to buyers. In the absence of acceptable evidence rebutting that presumption, Sections 11B and 12B cannot be treated as inapplicable to duty paid under Section 3A, and the refund claim is not maintainable. en-us Fri, 04 Jan 2008 00:00:00 +0530 Fri, 26 Oct 2012 17:15:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125601 Refund of excess excise duty arising under Section 3A(5) of the Central Excise Act, 1944 remains subject to the bar of unjust enrichment, except where excess duty paid during provisional assessment is later adjusted on finalisation. The statutory presumption under Section 12B applies, so the claimant must prove that the duty incidence was not passed on to buyers. In the absence of acceptable evidence rebutting that presumption, Sections 11B and 12B cannot be treated as inapplicable to duty paid under Section 3A, and the refund claim is not maintainable. Case-Laws Central Excise Fri, 04 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125601