https://www.taxtmi.com/caselaws?id=238390 A refund claim was held to be barred by unjust enrichment where duty had been collected from buyers and the invoices reflected duty payment. Subsequent issuance of credit notes or debit notes, and later reversal of Cenvat credit by the buyers, did not by themselves prove that the duty burden had not been passed on. The statutory presumption of unjust enrichment was therefore not displaced by later accounting entries, and the refund was rejected. en-us Tue, 06 Aug 2013 00:00:00 +0530 Tue, 22 Oct 2013 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238390 A refund claim was held to be barred by unjust enrichment where duty had been collected from buyers and the invoices reflected duty payment. Subsequent issuance of credit notes or debit notes, and later reversal of Cenvat credit by the buyers, did not by themselves prove that the duty burden had not been passed on. The statutory presumption of unjust enrichment was therefore not displaced by later accounting entries, and the refund was rejected. Case-Laws Central Excise Tue, 06 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238390