https://www.taxtmi.com/caselaws?id=348172 Unjust enrichment barred refund where invoices separately charged excise duty at the higher rate and showed its recovery from buyers despite a duty reduction. Sale on an MRP basis did not establish that the duty incidence had not been passed on. A Chartered Accountant certificate could not displace the invoice evidence, and the absence of reliable proof that buyers had not availed Cenvat credit further prevented rebuttal of the statutory bar. The cited precedent was inapplicable on the recorded facts. Refund was therefore not admissible, and rejection of the claim was sustained. en-us Fri, 25 Aug 2017 00:00:00 +0530 Tue, 19 Sep 2017 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348172 Unjust enrichment barred refund where invoices separately charged excise duty at the higher rate and showed its recovery from buyers despite a duty reduction. Sale on an MRP basis did not establish that the duty incidence had not been passed on. A Chartered Accountant certificate could not displace the invoice evidence, and the absence of reliable proof that buyers had not availed Cenvat credit further prevented rebuttal of the statutory bar. The cited precedent was inapplicable on the recorded facts. Refund was therefore not admissible, and rejection of the claim was sustained. Case-Laws Central Excise Fri, 25 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348172