https://www.taxtmi.com/caselaws?id=2185 Refund of duty on goods returned undelivered was not barred by unjust enrichment where the assessee complied with Rule 173L, maintained accounting entries and issued credit notes showing reversal of the sale and duty element. On those facts, the incidence of duty was not passed on to the buyer, so the statutory bar did not apply. The commentary also states that Section 11B was not attracted to a refund arising under Rule 173L in such circumstances, and the Revenue did not rebut the assessee's evidence of non-passing of duty. en-us Wed, 30 May 2007 00:00:00 +0530 Tue, 15 Apr 2008 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2185 Refund of duty on goods returned undelivered was not barred by unjust enrichment where the assessee complied with Rule 173L, maintained accounting entries and issued credit notes showing reversal of the sale and duty element. On those facts, the incidence of duty was not passed on to the buyer, so the statutory bar did not apply. The commentary also states that Section 11B was not attracted to a refund arising under Rule 173L in such circumstances, and the Revenue did not rebut the assessee's evidence of non-passing of duty. Case-Laws Central Excise Wed, 30 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2185