https://www.taxtmi.com/caselaws?id=155592 Refund claims arising from finalisation of provisional assessment are not automatically outside the unjust enrichment bar; their allowability depends on the applicable refund framework and the facts showing whether the duty burden was passed on. Where duty is deposited after clearance of goods during a dispute, and the record contains no categorical finding or evidence that the incidence was transferred to buyers, the presumption of unjust enrichment is rebutted. In such circumstances, refund cannot be denied merely on a suggestion that the duty may have formed part of cost. The governing principle is that unjust enrichment must be established on evidence, not presumed without proof. en-us Mon, 05 Apr 2010 00:00:00 +0530 Thu, 05 Sep 2013 16:18:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155592 Refund claims arising from finalisation of provisional assessment are not automatically outside the unjust enrichment bar; their allowability depends on the applicable refund framework and the facts showing whether the duty burden was passed on. Where duty is deposited after clearance of goods during a dispute, and the record contains no categorical finding or evidence that the incidence was transferred to buyers, the presumption of unjust enrichment is rebutted. In such circumstances, refund cannot be denied merely on a suggestion that the duty may have formed part of cost. The governing principle is that unjust enrichment must be established on evidence, not presumed without proof. Case-Laws Central Excise Mon, 05 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155592