https://www.taxtmi.com/caselaws?id=221444 A refund or rebate claim under an exemption notification for excess sugar production, if pending after the amended Section 11B came into force, is governed by the doctrine of unjust enrichment. The provision's non-obstante effect requires the claimant to show that the duty burden was not passed on, unless the claim falls within a statutory exception. As the notification-based claim was not within the excluded categories, the assessee had to satisfy Section 11B before refund could be granted. The exemption character of the claim did not take it outside the statutory bar, so the refund could not be allowed without proof of non-passing of incidence. en-us Wed, 26 Sep 2012 00:00:00 +0530 Wed, 06 Mar 2013 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221444 A refund or rebate claim under an exemption notification for excess sugar production, if pending after the amended Section 11B came into force, is governed by the doctrine of unjust enrichment. The provision's non-obstante effect requires the claimant to show that the duty burden was not passed on, unless the claim falls within a statutory exception. As the notification-based claim was not within the excluded categories, the assessee had to satisfy Section 11B before refund could be granted. The exemption character of the claim did not take it outside the statutory bar, so the refund could not be allowed without proof of non-passing of incidence. Case-Laws Central Excise Wed, 26 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221444