https://www.taxtmi.com/caselaws?id=128195 Refund of excess excise duty paid on supplies made at a provisional price was examined in light of unjust enrichment. The supplies were later finalised at a lower contract price, and the excess amount, together with the corresponding duty, was adjusted or returned to the buyer. On these facts, the incidence of duty was not treated as having been passed on, because the customer was ultimately not burdened with the higher price and the excess was reflected in later adjustments. Supporting certificate evidence and earlier Tribunal decisions on identical facts were relied upon, while contrary authorities were found inapplicable. The refund claim was therefore not defeated by unjust enrichment. en-us Tue, 07 Jul 2009 00:00:00 +0530 Fri, 29 Mar 2013 18:44:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128195 Refund of excess excise duty paid on supplies made at a provisional price was examined in light of unjust enrichment. The supplies were later finalised at a lower contract price, and the excess amount, together with the corresponding duty, was adjusted or returned to the buyer. On these facts, the incidence of duty was not treated as having been passed on, because the customer was ultimately not burdened with the higher price and the excess was reflected in later adjustments. Supporting certificate evidence and earlier Tribunal decisions on identical facts were relied upon, while contrary authorities were found inapplicable. The refund claim was therefore not defeated by unjust enrichment. Case-Laws Central Excise Tue, 07 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128195