https://www.taxtmi.com/caselaws?id=445996 Where excise duty is paid under a mandatory compounded levy scheme on annual capacity of production, the liability is fixed in advance and is not linked to actual clearance, sale price, or recovery from buyers. On those facts, the doctrine of unjust enrichment does not apply merely because the refund amount appears in the balance sheet; such disclosure does not by itself prove passing on of duty incidence. The excess duty paid under Section 3A was therefore refundable to the assessee and could not be retained in the Consumer Welfare Fund. en-us Wed, 22 Nov 2023 00:00:00 +0530 Thu, 23 Nov 2023 21:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445996 Where excise duty is paid under a mandatory compounded levy scheme on annual capacity of production, the liability is fixed in advance and is not linked to actual clearance, sale price, or recovery from buyers. On those facts, the doctrine of unjust enrichment does not apply merely because the refund amount appears in the balance sheet; such disclosure does not by itself prove passing on of duty incidence. The excess duty paid under Section 3A was therefore refundable to the assessee and could not be retained in the Consumer Welfare Fund. Case-Laws Central Excise Wed, 22 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445996