https://www.taxtmi.com/caselaws?id=387924 Refund of excess duty is not barred by unjust enrichment where the assessee shows that the duty burden was not passed on to the buyer. Here, the contract allowed price adjustment on notice, and the buyer reduced the price and issued debit notes to the assessee. On that factual basis, the buyer was treated as the ultimate consumer and the duty element was found not to have been borne in the manner required to trigger the bar. The rejection of refund on unjust enrichment was therefore unsustainable, and the refund was allowable to the assessee. en-us Fri, 13 Sep 2019 00:00:00 +0530 Tue, 05 Nov 2019 10:36:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387924 Refund of excess duty is not barred by unjust enrichment where the assessee shows that the duty burden was not passed on to the buyer. Here, the contract allowed price adjustment on notice, and the buyer reduced the price and issued debit notes to the assessee. On that factual basis, the buyer was treated as the ultimate consumer and the duty element was found not to have been borne in the manner required to trigger the bar. The rejection of refund on unjust enrichment was therefore unsustainable, and the refund was allowable to the assessee. Case-Laws Central Excise Fri, 13 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387924