https://www.taxtmi.com/caselaws?id=204088 Section 12B of the Central Excise Act, 1944, which raises a presumption that excise duty has been passed on to the buyer, did not apply to a refund claim filed before its insertion on 20 November 1991. The assessee also rebutted the presumption of unjust enrichment by producing reliable price statements showing that the final product prices remained unchanged after payment of the disputed duty, indicating that the duty element was not built into the sale price. The appellate authority had ignored this evidence, while the Tribunal accepted it. The refund was therefore upheld and the Department's challenge failed. en-us Fri, 04 Feb 2011 00:00:00 +0530 Tue, 28 Jun 2011 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204088 Section 12B of the Central Excise Act, 1944, which raises a presumption that excise duty has been passed on to the buyer, did not apply to a refund claim filed before its insertion on 20 November 1991. The assessee also rebutted the presumption of unjust enrichment by producing reliable price statements showing that the final product prices remained unchanged after payment of the disputed duty, indicating that the duty element was not built into the sale price. The appellate authority had ignored this evidence, while the Tribunal accepted it. The refund was therefore upheld and the Department's challenge failed. Case-Laws Central Excise Fri, 04 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204088