https://www.taxtmi.com/caselaws?id=209206 Refund arising from finalisation of provisional assessment remained subject to the doctrine of unjust enrichment after amendment of Rule 9B(5) of the erstwhile Central Excise Rules, 1944, even for earlier provisional periods. The assessee was required to prove that the duty incidence had not been passed on, and the record showed that no supporting evidence had been produced before the appellate authority. Because the factual basis on duty burden had not been fully examined at the second appellate stage, the matter was remanded to the adjudicating authority for fresh consideration after giving an opportunity to present evidence and observing natural justice. en-us Tue, 15 Feb 2011 00:00:00 +0530 Fri, 26 Jul 2013 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209206 Refund arising from finalisation of provisional assessment remained subject to the doctrine of unjust enrichment after amendment of Rule 9B(5) of the erstwhile Central Excise Rules, 1944, even for earlier provisional periods. The assessee was required to prove that the duty incidence had not been passed on, and the record showed that no supporting evidence had been produced before the appellate authority. Because the factual basis on duty burden had not been fully examined at the second appellate stage, the matter was remanded to the adjudicating authority for fresh consideration after giving an opportunity to present evidence and observing natural justice. Case-Laws Central Excise Tue, 15 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209206