https://www.taxtmi.com/caselaws?id=441376 Refund of excess excise duty was found to be barred where the claimant failed to rebut the statutory presumption of unjust enrichment under Sections 11B, 12A, 12B and 12C of the Central Excise Act. The Tribunal held that credit notes alone did not prove that the duty burden was not passed on, and the Chartered Accountant's certificate lacked sufficient particulars to establish that the excess duty had been returned to buyers. It also reiterated that a refund authority cannot reopen or modify an assessment through a refund claim, so claims filed without first altering the assessment were not maintainable. Claims filed beyond limitation were likewise rejected, and the provisional assessment challenge was rendered infructuous. en-us Tue, 25 Apr 2023 00:00:00 +0530 Tue, 08 Aug 2023 07:27:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441376 Refund of excess excise duty was found to be barred where the claimant failed to rebut the statutory presumption of unjust enrichment under Sections 11B, 12A, 12B and 12C of the Central Excise Act. The Tribunal held that credit notes alone did not prove that the duty burden was not passed on, and the Chartered Accountant's certificate lacked sufficient particulars to establish that the excess duty had been returned to buyers. It also reiterated that a refund authority cannot reopen or modify an assessment through a refund claim, so claims filed without first altering the assessment were not maintainable. Claims filed beyond limitation were likewise rejected, and the provisional assessment challenge was rendered infructuous. Case-Laws Central Excise Tue, 25 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441376