https://www.taxtmi.com/caselaws?id=399497 Refund arising from finalisation of provisional assessment under Rule 7 was held not subject to unjust enrichment where the assessee showed the amount as receivable from the Government in its balance sheet and did not book it as expenditure in the profit and loss account. A Chartered Accountant's certificate supported that the duty burden remained with the assessee, rebutting the statutory presumption that the incidence had been passed on. The refund was therefore payable to the assessee and not liable to credit to the Consumer Welfare Fund, with consequential relief following. en-us Thu, 27 Feb 2020 00:00:00 +0530 Tue, 13 Oct 2020 12:12:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399497 Refund arising from finalisation of provisional assessment under Rule 7 was held not subject to unjust enrichment where the assessee showed the amount as receivable from the Government in its balance sheet and did not book it as expenditure in the profit and loss account. A Chartered Accountant's certificate supported that the duty burden remained with the assessee, rebutting the statutory presumption that the incidence had been passed on. The refund was therefore payable to the assessee and not liable to credit to the Consumer Welfare Fund, with consequential relief following. Case-Laws Central Excise Thu, 27 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399497