https://www.taxtmi.com/caselaws?id=340140 CESTAT Hyderabad held that the statutory presumption of passing on excise duty under Section 12B of the Central Excise Act, 1944 is rebuttable. Where the contract price was fixed in advance and remained inclusive of duty, and the duty element was only back-calculated for invoicing without any increase in the amount charged to buyers, the incidence of duty was not treated as passed on. Supporting evidence, including a Chartered Accountant's certificate and pricing pattern, rebutted unjust enrichment, so the refund claim was admissible and the amount could not be credited to the Consumer Welfare Fund. en-us Tue, 07 Feb 2017 00:00:00 +0530 Thu, 16 Mar 2017 08:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340140 CESTAT Hyderabad held that the statutory presumption of passing on excise duty under Section 12B of the Central Excise Act, 1944 is rebuttable. Where the contract price was fixed in advance and remained inclusive of duty, and the duty element was only back-calculated for invoicing without any increase in the amount charged to buyers, the incidence of duty was not treated as passed on. Supporting evidence, including a Chartered Accountant's certificate and pricing pattern, rebutted unjust enrichment, so the refund claim was admissible and the amount could not be credited to the Consumer Welfare Fund. Case-Laws Central Excise Tue, 07 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340140