https://www.taxtmi.com/caselaws?id=291844 Refund claims under the Central Excise regime must comply with limitation requirements and the prohibition on unjust enrichment. The ordinary limitation period applies where tax was paid under a final assessment; a later commercial tariff reduction does not convert that payment into a provisional assessment. Claimants must produce documentary proof of payment and rebut the statutory presumption that the tax incidence was passed to buyers. Where tax has been recovered through product pricing, post-clearance credit notes or similar accounting adjustments do not reverse the passing of incidence or independently establish refund entitlement. Questions confined to refund limitation and unjust enrichment do not concern duty rate or assessable value. en-us Wed, 28 Aug 2019 00:00:00 +0530 Mon, 14 Jun 2021 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291844 Refund claims under the Central Excise regime must comply with limitation requirements and the prohibition on unjust enrichment. The ordinary limitation period applies where tax was paid under a final assessment; a later commercial tariff reduction does not convert that payment into a provisional assessment. Claimants must produce documentary proof of payment and rebut the statutory presumption that the tax incidence was passed to buyers. Where tax has been recovered through product pricing, post-clearance credit notes or similar accounting adjustments do not reverse the passing of incidence or independently establish refund entitlement. Questions confined to refund limitation and unjust enrichment do not concern duty rate or assessable value. Case-Laws Central Excise Wed, 28 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291844