https://www.taxtmi.com/caselaws?id=354433 Refund arising from finalisation of provisional assessment was held not to be barred by unjust enrichment where the assessee rebutted the statutory presumption that duty had been passed on. The Court accepted concurrent findings that the intermediate goods were cleared for captive consumption in the manufacture of exempt final products, the final product price remained unchanged during the relevant period, and the duty element was not built into the sale price. On the evidence, including refund calculations and accounting material, the excess duty burden was shown to have been borne by the assessee, so unjust enrichment did not apply and refund was allowable. The challenge raised only a factual dispute, and no substantial question of law arose. en-us Mon, 18 Dec 2017 00:00:00 +0530 Mon, 29 Jan 2018 08:12:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354433 Refund arising from finalisation of provisional assessment was held not to be barred by unjust enrichment where the assessee rebutted the statutory presumption that duty had been passed on. The Court accepted concurrent findings that the intermediate goods were cleared for captive consumption in the manufacture of exempt final products, the final product price remained unchanged during the relevant period, and the duty element was not built into the sale price. On the evidence, including refund calculations and accounting material, the excess duty burden was shown to have been borne by the assessee, so unjust enrichment did not apply and refund was allowable. The challenge raised only a factual dispute, and no substantial question of law arose. Case-Laws Central Excise Mon, 18 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354433