https://www.taxtmi.com/caselaws?id=347945 After refund entitlement and limitation had attained finality, the HC held that the lower authorities could not reopen the refund claim on merits and were confined only to the question of unjust enrichment. The Court further held that refund could be denied under Section 11B of the Central Excise Act, 1944 only on a clear finding that the duty burden had been passed on. As the authorities acted on conjecture and did not establish passing on of duty, the bar of unjust enrichment was not made out and the refund claim was upheld. en-us Fri, 11 Aug 2017 00:00:00 +0530 Tue, 30 Jan 2018 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347945 After refund entitlement and limitation had attained finality, the HC held that the lower authorities could not reopen the refund claim on merits and were confined only to the question of unjust enrichment. The Court further held that refund could be denied under Section 11B of the Central Excise Act, 1944 only on a clear finding that the duty burden had been passed on. As the authorities acted on conjecture and did not establish passing on of duty, the bar of unjust enrichment was not made out and the refund claim was upheld. Case-Laws Central Excise Fri, 11 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347945