https://www.taxtmi.com/forum/issue?id=111084 Central excise refund entitlement depends on demonstrating that the claimant ultimately bore the incidence of duty and did not pass it on; documents required include an intermediary's disclaimer of claim, an accountant's certificate of non-passage, and invoices proving payment. If the registered intermediary collected the duty from the claimant or is the registrant under departmental jurisdiction, the department may require the intermediary to file the refund and the refund may be affected by the doctrine of unjust enrichment. en-us Mon, 31 Oct 2016 15:08:39 +0530 Thu, 23 Jan 2025 15:56:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111084 Central excise refund entitlement depends on demonstrating that the claimant ultimately bore the incidence of duty and did not pass it on; documents required include an intermediary's disclaimer of claim, an accountant's certificate of non-passage, and invoices proving payment. If the registered intermediary collected the duty from the claimant or is the registrant under departmental jurisdiction, the department may require the intermediary to file the refund and the refund may be affected by the doctrine of unjust enrichment. Discussion-Forum Central Excise Mon, 31 Oct 2016 15:08:39 +0530 https://www.taxtmi.com/forum/issue?id=111084