https://www.taxtmi.com/caselaws?id=259112 Excess excise duty refund turns on unjust enrichment where the taxpayer must show that the duty incidence was not passed on to buyers. The invoices and calculation sheet indicated that the customer discount covered both the price reduction and the duty component, and the lower authorities failed to properly consider that documentary evidence. On the material available, the appellant established that the excess duty was not recovered from buyers and therefore satisfied the burden of proving no unjust enrichment, making the refund claim maintainable. en-us Thu, 19 Feb 2015 00:00:00 +0530 Thu, 30 Apr 2015 06:10:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259112 Excess excise duty refund turns on unjust enrichment where the taxpayer must show that the duty incidence was not passed on to buyers. The invoices and calculation sheet indicated that the customer discount covered both the price reduction and the duty component, and the lower authorities failed to properly consider that documentary evidence. On the material available, the appellant established that the excess duty was not recovered from buyers and therefore satisfied the burden of proving no unjust enrichment, making the refund claim maintainable. Case-Laws Central Excise Thu, 19 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259112