https://www.taxtmi.com/caselaws?id=440673 Refund of excise duty was held to be barred by unjust enrichment where duty had been collected through invoices and later adjusted by credit notes. The decisive issue was whether the incidence of duty had been passed on under Section 12B of the Central Excise Act, 1944. Post-clearance credit notes issued to dealers were found insufficient, by themselves, to prove that the duty burden was not transferred to consumers, especially when there was no evidence of repayment to ultimate buyers. The refund was therefore denied and credit to the Consumer Welfare Fund was sustained. en-us Mon, 24 Jul 2023 00:00:00 +0530 Mon, 24 Jul 2023 21:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440673 Refund of excise duty was held to be barred by unjust enrichment where duty had been collected through invoices and later adjusted by credit notes. The decisive issue was whether the incidence of duty had been passed on under Section 12B of the Central Excise Act, 1944. Post-clearance credit notes issued to dealers were found insufficient, by themselves, to prove that the duty burden was not transferred to consumers, especially when there was no evidence of repayment to ultimate buyers. The refund was therefore denied and credit to the Consumer Welfare Fund was sustained. Case-Laws Central Excise Mon, 24 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440673