https://www.taxtmi.com/caselaws?id=208136 Refund of excess duty paid under protest was held not to be barred by unjust enrichment where the assessee had contracted on a cum-duty price basis and the sale price remained unchanged before and after the departmental clarification. The excess duty was paid only because the department insisted on it, and the facts did not show that the burden had been passed on to buyers. On that basis, the refund could not be credited to the Consumer Welfare Fund and cash refund was allowed with consequential relief. en-us Fri, 25 Nov 2011 00:00:00 +0530 Fri, 01 Nov 2013 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208136 Refund of excess duty paid under protest was held not to be barred by unjust enrichment where the assessee had contracted on a cum-duty price basis and the sale price remained unchanged before and after the departmental clarification. The excess duty was paid only because the department insisted on it, and the facts did not show that the burden had been passed on to buyers. On that basis, the refund could not be credited to the Consumer Welfare Fund and cash refund was allowed with consequential relief. Case-Laws Central Excise Fri, 25 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208136