https://www.taxtmi.com/caselaws?id=248404 A refund claim for excise duty paid under protest was not barred by unjust enrichment where the assessee showed that the total invoice price and price per case remained unchanged after the higher duty, and filed an affidavit that the duty burden was not passed on. Separate disclosure of duty in invoices did not, by itself, prove passing on of incidence because excise law required such disclosure. The controlling test is whether the assessee, on the totality of evidence, proves that the duty was absorbed by it. On those facts, the refund was allowable. en-us Thu, 27 Mar 2014 00:00:00 +0530 Tue, 02 Sep 2014 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248404 A refund claim for excise duty paid under protest was not barred by unjust enrichment where the assessee showed that the total invoice price and price per case remained unchanged after the higher duty, and filed an affidavit that the duty burden was not passed on. Separate disclosure of duty in invoices did not, by itself, prove passing on of incidence because excise law required such disclosure. The controlling test is whether the assessee, on the totality of evidence, proves that the duty was absorbed by it. On those facts, the refund was allowable. Case-Laws Central Excise Thu, 27 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248404