https://www.taxtmi.com/caselaws?id=201813 Refund of Oil Industry Development cess paid on excess crude oil quantity was not hit by unjust enrichment because the cess liability depended on the final quantity received after adjustment for basic sediments, water, and settlement between the parties. The contractual arrangement placed the cess burden on the supplier, and the payment made before finalisation was effectively provisional. As there was no material showing that the assessee had passed the burden on to customers, the refund claim was maintainable. en-us Tue, 03 Aug 2010 00:00:00 +0530 Sat, 29 Jan 2011 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201813 Refund of Oil Industry Development cess paid on excess crude oil quantity was not hit by unjust enrichment because the cess liability depended on the final quantity received after adjustment for basic sediments, water, and settlement between the parties. The contractual arrangement placed the cess burden on the supplier, and the payment made before finalisation was effectively provisional. As there was no material showing that the assessee had passed the burden on to customers, the refund claim was maintainable. Case-Laws Central Excise Tue, 03 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201813