https://www.taxtmi.com/caselaws?id=166331 Refund of excess Modvat credit under Section 11B of the Central Excise Act requires a claim within six months from the relevant date and proof that the duty burden was not passed on. The claimant bears the burden of producing supporting documentary evidence to establish payment of duty and absence of unjust enrichment. If these statutory conditions are not satisfied, the refund is barred by limitation and by the evidentiary requirement under Section 11B, and the claim is liable to be rejected. Any later notification concerning reversal of Modvat credit can operate only after compliance with these threshold requirements. en-us Wed, 19 Oct 2011 00:00:00 +0530 Wed, 17 Sep 2014 16:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166331 Refund of excess Modvat credit under Section 11B of the Central Excise Act requires a claim within six months from the relevant date and proof that the duty burden was not passed on. The claimant bears the burden of producing supporting documentary evidence to establish payment of duty and absence of unjust enrichment. If these statutory conditions are not satisfied, the refund is barred by limitation and by the evidentiary requirement under Section 11B, and the claim is liable to be rejected. Any later notification concerning reversal of Modvat credit can operate only after compliance with these threshold requirements. Case-Laws Central Excise Wed, 19 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166331