https://www.taxtmi.com/caselaws?id=332024 Where excise duty was charged in the invoice and passed on to the buyer at the time of clearance, a later credit note did not by itself prove that the duty burden had not been transferred. The Tribunal applied the bar of unjust enrichment because the record showed the buyer had initially sought refund on an exemption basis and then withdrawn that claim, indicating that incidence of duty had already been borne by the buyer. The refund claim was therefore rejected, and the Revenue's appeal succeeded. en-us Mon, 11 Apr 2016 00:00:00 +0530 Wed, 07 Sep 2016 12:34:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332024 Where excise duty was charged in the invoice and passed on to the buyer at the time of clearance, a later credit note did not by itself prove that the duty burden had not been transferred. The Tribunal applied the bar of unjust enrichment because the record showed the buyer had initially sought refund on an exemption basis and then withdrawn that claim, indicating that incidence of duty had already been borne by the buyer. The refund claim was therefore rejected, and the Revenue's appeal succeeded. Case-Laws Central Excise Mon, 11 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332024