https://www.taxtmi.com/caselaws?id=126257 Refund of excise duty paid on levy sugar was examined on the basis of unjust enrichment. The decisive question was whether the differential duty burden had been passed on to the Food Corporation of India or any other buyer. On the evidence, including the FCI letter and the payment chain showing that the sugar under the release order was lifted and paid for through FCI, the excess duty was found to have been borne by the assessee. The absence of contrary evidence from the Revenue, and the fact that invoice correlation difficulties alone did not establish passing on of duty, meant the refund was not barred by unjust enrichment and the rejection of the claim was unsustainable. en-us Wed, 04 Mar 2009 00:00:00 +0530 Sat, 03 Nov 2012 17:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126257 Refund of excise duty paid on levy sugar was examined on the basis of unjust enrichment. The decisive question was whether the differential duty burden had been passed on to the Food Corporation of India or any other buyer. On the evidence, including the FCI letter and the payment chain showing that the sugar under the release order was lifted and paid for through FCI, the excess duty was found to have been borne by the assessee. The absence of contrary evidence from the Revenue, and the fact that invoice correlation difficulties alone did not establish passing on of duty, meant the refund was not barred by unjust enrichment and the rejection of the claim was unsustainable. Case-Laws Central Excise Wed, 04 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126257