https://www.taxtmi.com/caselaws?id=337675 Refund of excise duty is not barred by unjust enrichment where the assessee initially collected duty from buyers but later issued credit notes reversing the duty element and restoring the benefit to customers. The Tribunal applied the principle that unjust enrichment does not survive once the duty burden is shown to have been neutralised and not retained by the assessee. On that factual basis, the refund claim was held maintainable because the incidence of duty had been effectively passed back to the buyers and was no longer borne by them. en-us Fri, 11 Nov 2016 00:00:00 +0530 Wed, 25 Apr 2018 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337675 Refund of excise duty is not barred by unjust enrichment where the assessee initially collected duty from buyers but later issued credit notes reversing the duty element and restoring the benefit to customers. The Tribunal applied the principle that unjust enrichment does not survive once the duty burden is shown to have been neutralised and not retained by the assessee. On that factual basis, the refund claim was held maintainable because the incidence of duty had been effectively passed back to the buyers and was no longer borne by them. Case-Laws Central Excise Fri, 11 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337675