https://www.taxtmi.com/caselaws?id=170113 An independent refund claim filed after finalisation of provisional assessment under the compounded levy scheme is governed by section 11B, so the claimant cannot avoid the statutory bar of unjust enrichment. Where the assessee admits that duty was included in processing charges and not shown separately in invoices, the factual burden-shifting to buyers is established. In that situation, unjust enrichment applies and the refund is not permissible. The text distinguishes a refund arising on assessment finalisation from a later standalone refund application, and confirms that passing on the duty incidence defeats the claim. en-us Fri, 17 Sep 2010 00:00:00 +0530 Sat, 16 May 2015 17:17:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170113 An independent refund claim filed after finalisation of provisional assessment under the compounded levy scheme is governed by section 11B, so the claimant cannot avoid the statutory bar of unjust enrichment. Where the assessee admits that duty was included in processing charges and not shown separately in invoices, the factual burden-shifting to buyers is established. In that situation, unjust enrichment applies and the refund is not permissible. The text distinguishes a refund arising on assessment finalisation from a later standalone refund application, and confirms that passing on the duty incidence defeats the claim. Case-Laws Central Excise Fri, 17 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170113