https://www.taxtmi.com/caselaws?id=342153 Refund of excise duty was treated as maintainable where ONGC discharged the duty from the appellant's encashed bank guarantee, and the certificate from ONGC confirmed that the duty was paid from that amount. The absence of duty-paying documents in the appellant's name was held immaterial on these facts because the duty was in substance borne in relation to the appellant's purchase. The sale had occurred before the duty payment, and the books, affidavit, and ONGC certificate showed that the burden had not been passed on to any customer or other person. On that evidence, unjust enrichment did not apply and the refund claim was not barred. en-us Mon, 17 Apr 2017 00:00:00 +0530 Thu, 18 May 2017 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342153 Refund of excise duty was treated as maintainable where ONGC discharged the duty from the appellant's encashed bank guarantee, and the certificate from ONGC confirmed that the duty was paid from that amount. The absence of duty-paying documents in the appellant's name was held immaterial on these facts because the duty was in substance borne in relation to the appellant's purchase. The sale had occurred before the duty payment, and the books, affidavit, and ONGC certificate showed that the burden had not been passed on to any customer or other person. On that evidence, unjust enrichment did not apply and the refund claim was not barred. Case-Laws Central Excise Mon, 17 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342153