https://www.taxtmi.com/caselaws?id=453 Refund of duty paid under protest was examined on the question whether unjust enrichment applied. Contemporaneous correspondence showed the buyer could not absorb additional duties and required billing at earlier prices, while the records did not show recovery of the duty element over and above the agreed price. On that material, the incidence of duty was not proved to have been passed on to the buyer, so the bar of unjust enrichment did not apply and the refund was not denied. en-us Wed, 23 Nov 2005 00:00:00 +0530 Sun, 13 Apr 2008 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=453 Refund of duty paid under protest was examined on the question whether unjust enrichment applied. Contemporaneous correspondence showed the buyer could not absorb additional duties and required billing at earlier prices, while the records did not show recovery of the duty element over and above the agreed price. On that material, the incidence of duty was not proved to have been passed on to the buyer, so the bar of unjust enrichment did not apply and the refund was not denied. Case-Laws Central Excise Wed, 23 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=453