https://www.taxtmi.com/caselaws?id=213046 Refund of excess duty paid under provisional assessment was held to be barred by unjust enrichment because the assessee cleared yarn to its weaving division on invoices reflecting the higher duty burden. The cost-sheet treatment and the claim that duty was not included in the cost of yarn or fabrics were found insufficient, as captive consumption and job-work arrangements do not by themselves prove that incidence was not passed on. In the absence of contrary evidence, the assessee failed to discharge the burden of proving non-passing of duty, and cash refund was denied. en-us Wed, 29 Jun 2011 00:00:00 +0530 Sat, 05 May 2012 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213046 Refund of excess duty paid under provisional assessment was held to be barred by unjust enrichment because the assessee cleared yarn to its weaving division on invoices reflecting the higher duty burden. The cost-sheet treatment and the claim that duty was not included in the cost of yarn or fabrics were found insufficient, as captive consumption and job-work arrangements do not by themselves prove that incidence was not passed on. In the absence of contrary evidence, the assessee failed to discharge the burden of proving non-passing of duty, and cash refund was denied. Case-Laws Central Excise Wed, 29 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213046