https://www.taxtmi.com/caselaws?id=204745 Refund claims under Section 11B of the Central Excise Act require proof that the assessments were provisional if limitation is to be avoided; where no request or approval under Rule 9B is shown, the refund claim remains time-barred. For later claims, the statutory presumption under Section 12B applies that duty has been passed on unless rebutted by evidence. Invoices that do not separately show duty, together with unsupported credit notes, are insufficient to displace that presumption. The key legal points are limitation for refund and the burden of proving that unjust enrichment does not apply. en-us Thu, 04 Nov 2010 00:00:00 +0530 Mon, 13 Jun 2011 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204745 Refund claims under Section 11B of the Central Excise Act require proof that the assessments were provisional if limitation is to be avoided; where no request or approval under Rule 9B is shown, the refund claim remains time-barred. For later claims, the statutory presumption under Section 12B applies that duty has been passed on unless rebutted by evidence. Invoices that do not separately show duty, together with unsupported credit notes, are insufficient to displace that presumption. The key legal points are limitation for refund and the burden of proving that unjust enrichment does not apply. Case-Laws Central Excise Thu, 04 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204745