https://www.taxtmi.com/caselaws?id=253809 Rebate claims arising from excess sugar production under Notification No. 132/82-C.E. were treated as refund-like amounts governed by Section 11B of the Central Excise Act, 1944. The statutory refund scheme required denial where the duty incidence had been passed on, save for specified exceptions under Section 11B(2) and the overriding effect of Section 11B(3). As the claim did not fall within any exception and the duty burden had in fact been passed to customers, the doctrine of unjust enrichment applied and the rebate was held not maintainable. en-us Wed, 30 Apr 2014 00:00:00 +0530 Thu, 04 Dec 2014 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253809 Rebate claims arising from excess sugar production under Notification No. 132/82-C.E. were treated as refund-like amounts governed by Section 11B of the Central Excise Act, 1944. The statutory refund scheme required denial where the duty incidence had been passed on, save for specified exceptions under Section 11B(2) and the overriding effect of Section 11B(3). As the claim did not fall within any exception and the duty burden had in fact been passed to customers, the doctrine of unjust enrichment applied and the rebate was held not maintainable. Case-Laws Central Excise Wed, 30 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253809