https://www.taxtmi.com/caselaws?id=3746 Refund of duty paid after excess clearance was held not to be barred by unjust enrichment where the duty was deposited after the department detected the excess clearances and the assessee later succeeded in challenging the appropriation. On those facts, the refund was treated as arising from duty paid during the dispute, and the assessee showed that the duty burden had not been passed on to buyers. The statutory presumption under Section 12B was therefore not enough to defeat the claim, and the department failed to establish unjust enrichment. The refund was not regarded as erroneous, and the revenue's challenge was rejected. en-us Tue, 23 Oct 2007 00:00:00 +0530 Fri, 25 Apr 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3746 Refund of duty paid after excess clearance was held not to be barred by unjust enrichment where the duty was deposited after the department detected the excess clearances and the assessee later succeeded in challenging the appropriation. On those facts, the refund was treated as arising from duty paid during the dispute, and the assessee showed that the duty burden had not been passed on to buyers. The statutory presumption under Section 12B was therefore not enough to defeat the claim, and the department failed to establish unjust enrichment. The refund was not regarded as erroneous, and the revenue's challenge was rejected. Case-Laws Central Excise Tue, 23 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3746