https://www.taxtmi.com/caselaws?id=153716 A refund claim under excise law remained subject to the bar of unjust enrichment because pending approval of a classification list did not, by itself, create provisional assessment. The assessee could not shift from its Section 11B refund case to a new plea of deemed provisional clearances after remand, and the authorities correctly applied the statutory refund framework. The assessee also failed to prove that the duty incidence had not been passed on: the chartered accountant's certificate, buyer's letter, invoices and gate passes were insufficient to displace the Section 12B presumption. The penalty, however, was found unsustainable on the facts and was deleted. en-us Wed, 14 Oct 2009 00:00:00 +0530 Sat, 27 Jul 2013 13:22:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153716 A refund claim under excise law remained subject to the bar of unjust enrichment because pending approval of a classification list did not, by itself, create provisional assessment. The assessee could not shift from its Section 11B refund case to a new plea of deemed provisional clearances after remand, and the authorities correctly applied the statutory refund framework. The assessee also failed to prove that the duty incidence had not been passed on: the chartered accountant's certificate, buyer's letter, invoices and gate passes were insufficient to displace the Section 12B presumption. The penalty, however, was found unsustainable on the facts and was deleted. Case-Laws Central Excise Wed, 14 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153716