https://www.taxtmi.com/caselaws?id=219208 Refund of excise duty paid on clearance to a 100% export oriented unit was not barred by unjust enrichment where the goods were otherwise eligible for clearance without duty and duty was paid only because departmental permission was delayed. The buyer's certificate stated that no excise duty had been paid to the supplier and that no refund had been or would be claimed by it, and the Revenue did not dispute that certificate. Mere reflection of duty in invoices was insufficient, by itself, to show that the duty burden had been passed on to the customer, so no further evidence was required to disprove passing on. en-us Mon, 26 Mar 2012 00:00:00 +0530 Thu, 18 Oct 2012 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219208 Refund of excise duty paid on clearance to a 100% export oriented unit was not barred by unjust enrichment where the goods were otherwise eligible for clearance without duty and duty was paid only because departmental permission was delayed. The buyer's certificate stated that no excise duty had been paid to the supplier and that no refund had been or would be claimed by it, and the Revenue did not dispute that certificate. Mere reflection of duty in invoices was insufficient, by itself, to show that the duty burden had been passed on to the customer, so no further evidence was required to disprove passing on. Case-Laws Central Excise Mon, 26 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219208