https://www.taxtmi.com/caselaws?id=340585 Refund of excess duty arising from finalisation of provisional assessment was examined under the doctrine of unjust enrichment. Mere reflection of the duty in the accounts, or charging it to profits, did not by itself prove that the burden had been passed on to buyers; the earlier view also rested on the factual assumption that transfer from factory to depot amounted to a sale. The doctrine was further held inapplicable retrospectively to refunds for the period before the notification that brought such refunds within its scope. The refund claim was therefore not barred by unjust enrichment. en-us Wed, 22 Feb 2017 00:00:00 +0530 Sat, 30 Dec 2017 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340585 Refund of excess duty arising from finalisation of provisional assessment was examined under the doctrine of unjust enrichment. Mere reflection of the duty in the accounts, or charging it to profits, did not by itself prove that the burden had been passed on to buyers; the earlier view also rested on the factual assumption that transfer from factory to depot amounted to a sale. The doctrine was further held inapplicable retrospectively to refunds for the period before the notification that brought such refunds within its scope. The refund claim was therefore not barred by unjust enrichment. Case-Laws Central Excise Wed, 22 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340585