https://www.taxtmi.com/caselaws?id=318 Refund of duty was held not to be barred by unjust enrichment where invoices showed a higher duty rate but the evidence, including customer letters, established that buyers had paid only the reduced amount and had deducted the excess charged. The decisive point was that actual passing on of the duty burden was not proved; mere reflection of a higher amount in invoices, or the later issue of credit notes, did not by itself establish unjust enrichment. On that basis, the refund claim was sustainable and rejection of refund was unsustainable. en-us Thu, 29 Sep 2005 00:00:00 +0530 Sun, 13 Apr 2008 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=318 Refund of duty was held not to be barred by unjust enrichment where invoices showed a higher duty rate but the evidence, including customer letters, established that buyers had paid only the reduced amount and had deducted the excess charged. The decisive point was that actual passing on of the duty burden was not proved; mere reflection of a higher amount in invoices, or the later issue of credit notes, did not by itself establish unjust enrichment. On that basis, the refund claim was sustainable and rejection of refund was unsustainable. Case-Laws Central Excise Thu, 29 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=318