https://www.taxtmi.com/caselaws?id=208816 Section 11B of the Central Excise Act requires a refund claimant to prove by evidence that the duty incidence was not passed on, and that requirement applies equally to duty paid on capital goods. Classification of goods as capital goods or non-consumable in the finished product does not by itself exclude the duty from cost or pricing, and the burden remains on the claimant to show non-recovery in the sale price. Price fixation for coal grades under the 8-1-1986 notification did not establish exclusion of duty from the price, and alleged accounting losses did not create a presumption against passing on. The refund claim therefore failed for want of proof of unjust enrichment. en-us Tue, 03 Aug 2010 00:00:00 +0530 Tue, 31 Jan 2012 07:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208816 Section 11B of the Central Excise Act requires a refund claimant to prove by evidence that the duty incidence was not passed on, and that requirement applies equally to duty paid on capital goods. Classification of goods as capital goods or non-consumable in the finished product does not by itself exclude the duty from cost or pricing, and the burden remains on the claimant to show non-recovery in the sale price. Price fixation for coal grades under the 8-1-1986 notification did not establish exclusion of duty from the price, and alleged accounting losses did not create a presumption against passing on. The refund claim therefore failed for want of proof of unjust enrichment. Case-Laws Central Excise Tue, 03 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208816