https://www.taxtmi.com/caselaws?id=274875 Incidence of excise duty passed on to buyers is primarily a question of fact, and the statutory presumption against refund under unjust enrichment can be rebutted by evidence. On the record, the assessee relied on sales material, balance-sheets, customer confirmations, affidavits, and chartered accountant certificates to show that the selling price remained unchanged and the differential duty was treated as receivable. The authorities accepted that the duty burden had not been passed on, so refund was payable to the assessee and not creditable to the Consumer Welfare Fund. en-us Wed, 16 Nov 2016 00:00:00 +0530 Sat, 08 Sep 2018 08:05:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274875 Incidence of excise duty passed on to buyers is primarily a question of fact, and the statutory presumption against refund under unjust enrichment can be rebutted by evidence. On the record, the assessee relied on sales material, balance-sheets, customer confirmations, affidavits, and chartered accountant certificates to show that the selling price remained unchanged and the differential duty was treated as receivable. The authorities accepted that the duty burden had not been passed on, so refund was payable to the assessee and not creditable to the Consumer Welfare Fund. Case-Laws Central Excise Wed, 16 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274875