https://www.taxtmi.com/caselaws?id=252544 Refund of excise duty is not barred by unjust enrichment where contemporaneous invoices, accounts and a Chartered Accountant's certificate show that only the commercial invoice amount was realised and the higher duty shown in excise invoices was not collected from buyers. The assessee thus rebutted the statutory presumption that duty incidence had been passed on, and the refund remained admissible. Authorities turned on different factual settings were treated as inapplicable. The operative principle is that reliable evidence, not a mere presumption or price similarity, is required to establish passing on of duty. en-us Tue, 12 Aug 2014 00:00:00 +0530 Tue, 28 Oct 2014 10:38:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252544 Refund of excise duty is not barred by unjust enrichment where contemporaneous invoices, accounts and a Chartered Accountant's certificate show that only the commercial invoice amount was realised and the higher duty shown in excise invoices was not collected from buyers. The assessee thus rebutted the statutory presumption that duty incidence had been passed on, and the refund remained admissible. Authorities turned on different factual settings were treated as inapplicable. The operative principle is that reliable evidence, not a mere presumption or price similarity, is required to establish passing on of duty. Case-Laws Central Excise Tue, 12 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252544