https://www.taxtmi.com/caselaws?id=445361 Refund arising directly from finalisation of a provisional assessment is governed by adjustment of duty after final assessment under the Central Excise Rules, rather than the ordinary limitation period applied from earlier assessment dates. Such refund is therefore not time-barred on that basis. The statutory presumption that duty incidence was passed to buyers may be rebutted through evidence, including a Chartered Accountant's certificate. Where the claimant establishes that the duty burden was not passed on, unjust enrichment does not bar refund, and revenue retention would be inconsistent with Article 265. en-us Wed, 02 Aug 2023 00:00:00 +0530 Sat, 04 Nov 2023 13:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445361 Refund arising directly from finalisation of a provisional assessment is governed by adjustment of duty after final assessment under the Central Excise Rules, rather than the ordinary limitation period applied from earlier assessment dates. Such refund is therefore not time-barred on that basis. The statutory presumption that duty incidence was passed to buyers may be rebutted through evidence, including a Chartered Accountant's certificate. Where the claimant establishes that the duty burden was not passed on, unjust enrichment does not bar refund, and revenue retention would be inconsistent with Article 265. Case-Laws Central Excise Wed, 02 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445361