https://www.taxtmi.com/caselaws?id=264852 Refund of excess duty paid under the compounded levy scheme is subject to the doctrine of unjust enrichment because duty paid under Section 3A of the Central Excise Act, 1944 attracts that bar. The assessee's reliance on other decisions was distinguished on different facts, but the Chartered Accountant's certificate was treated as relevant evidence to rebut the presumption that the duty burden had been passed on. The refund claim was therefore sustained on merits, while the assessee was allowed to place evidence before the adjudicating authority to show that the incidence of duty had not been passed on to customers. en-us Mon, 05 Jan 2015 00:00:00 +0530 Sun, 04 Oct 2015 12:33:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264852 Refund of excess duty paid under the compounded levy scheme is subject to the doctrine of unjust enrichment because duty paid under Section 3A of the Central Excise Act, 1944 attracts that bar. The assessee's reliance on other decisions was distinguished on different facts, but the Chartered Accountant's certificate was treated as relevant evidence to rebut the presumption that the duty burden had been passed on. The refund claim was therefore sustained on merits, while the assessee was allowed to place evidence before the adjudicating authority to show that the incidence of duty had not been passed on to customers. Case-Laws Central Excise Mon, 05 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264852