https://www.taxtmi.com/caselaws?id=144187 A special EOU scheme under the EXIM Policy and Handbook of Procedures prevailed over the general Central Excise collection framework, so duty on clearances by a 100% EOU to DTA purchasers against foreign exchange payment was held payable by the DTA purchaser, not the EOU. The claimed provisional assessments were not substantiated on the record, so the clearances were treated as non-provisional. Because the assessees failed to show that the duty incidence had not been passed on, refund remained subject to the doctrine of unjust enrichment and could not be granted mechanically. en-us Tue, 22 Apr 2008 00:00:00 +0530 Mon, 22 Apr 2013 07:50:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144187 A special EOU scheme under the EXIM Policy and Handbook of Procedures prevailed over the general Central Excise collection framework, so duty on clearances by a 100% EOU to DTA purchasers against foreign exchange payment was held payable by the DTA purchaser, not the EOU. The claimed provisional assessments were not substantiated on the record, so the clearances were treated as non-provisional. Because the assessees failed to show that the duty incidence had not been passed on, refund remained subject to the doctrine of unjust enrichment and could not be granted mechanically. Case-Laws Central Excise Tue, 22 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144187