https://www.taxtmi.com/caselaws?id=625 Refund of excise duty is barred by unjust enrichment only if the duty incidence was actually passed on to the buyer. The Supreme Court noted that whether the burden has been passed on is a question of fact, and the contract documents, correspondence, and railway administration certificate showed that the price was fixed either inclusive of duty or with duty shown as nil, without separate recovery from the buyer. As the Tribunal's factual finding was supported by material, it was not disturbed, and the refund was held maintainable. en-us Fri, 08 Sep 2006 00:00:00 +0530 Sat, 19 Sep 2015 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=625 Refund of excise duty is barred by unjust enrichment only if the duty incidence was actually passed on to the buyer. The Supreme Court noted that whether the burden has been passed on is a question of fact, and the contract documents, correspondence, and railway administration certificate showed that the price was fixed either inclusive of duty or with duty shown as nil, without separate recovery from the buyer. As the Tribunal's factual finding was supported by material, it was not disturbed, and the refund was held maintainable. Case-Laws Central Excise Fri, 08 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=625