https://www.taxtmi.com/caselaws?id=358501 Refund of duty paid during investigation on clearances of dutiable goods manufactured on job work basis was treated as differential duty, not a mere deposit, so the statutory test of unjust enrichment applied under the Central Excise Act. The claimant was required to prove that the incidence of duty had not been passed on to another person, and that burden was not discharged on the facts. The refund claim was therefore barred by unjust enrichment, and the rejection of refund was upheld in favour of Revenue. en-us Thu, 22 Mar 2018 00:00:00 +0530 Mon, 04 Mar 2019 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358501 Refund of duty paid during investigation on clearances of dutiable goods manufactured on job work basis was treated as differential duty, not a mere deposit, so the statutory test of unjust enrichment applied under the Central Excise Act. The claimant was required to prove that the incidence of duty had not been passed on to another person, and that burden was not discharged on the facts. The refund claim was therefore barred by unjust enrichment, and the rejection of refund was upheld in favour of Revenue. Case-Laws Central Excise Thu, 22 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358501