https://www.taxtmi.com/caselaws?id=346 Refund of excise duty paid during provisional assessment or under protest remains barred if the claimant has passed on the duty burden to buyers. The doctrine of unjust enrichment applies independently of Section 11B of the Central Excise Act, so the claimant must prove that the incidence of duty was not transferred and that restitution is due. Credit notes issued after clearance do not by themselves rebut passing on of duty. Where the assessee has already recovered the duty from buyers, refund in its own hands is not permissible. The refund claim was therefore inadmissible. en-us Thu, 21 Jul 2005 00:00:00 +0530 Sun, 13 Apr 2008 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346 Refund of excise duty paid during provisional assessment or under protest remains barred if the claimant has passed on the duty burden to buyers. The doctrine of unjust enrichment applies independently of Section 11B of the Central Excise Act, so the claimant must prove that the incidence of duty was not transferred and that restitution is due. Credit notes issued after clearance do not by themselves rebut passing on of duty. Where the assessee has already recovered the duty from buyers, refund in its own hands is not permissible. The refund claim was therefore inadmissible. Case-Laws Central Excise Thu, 21 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346