https://www.taxtmi.com/caselaws?id=127751 Refund of excise duty was held to be barred by unjust enrichment where invoices showed the duty element and the goods had been cleared on payment of duty. Subsequent buyer objections and later credit notes did not, by themselves, disprove passing on of the duty burden. Non-receipt of payment from buyers was treated as irrelevant to the test of incidence. The claim was therefore not allowable. en-us Tue, 10 Nov 2009 00:00:00 +0530 Tue, 06 Jun 2017 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127751 Refund of excise duty was held to be barred by unjust enrichment where invoices showed the duty element and the goods had been cleared on payment of duty. Subsequent buyer objections and later credit notes did not, by themselves, disprove passing on of the duty burden. Non-receipt of payment from buyers was treated as irrelevant to the test of incidence. The claim was therefore not allowable. Case-Laws Central Excise Tue, 10 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127751