https://www.taxtmi.com/caselaws?id=34809 Refund arising on finalisation of provisional assessment under Rule 9B of the Central Excise Rules, 1944 is not treated in the same manner as an independent refund claim under Section 11B, but the doctrine of unjust enrichment may still apply on the facts. Where the claimant cannot establish that the incidence of duty was not passed on to buyers, refund relief can be denied. The text emphasises that concurrent factual findings on passing of duty burden will ordinarily stand unless shown to be perverse. en-us Wed, 29 Jul 2009 00:00:00 +0530 Tue, 03 Nov 2009 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34809 Refund arising on finalisation of provisional assessment under Rule 9B of the Central Excise Rules, 1944 is not treated in the same manner as an independent refund claim under Section 11B, but the doctrine of unjust enrichment may still apply on the facts. Where the claimant cannot establish that the incidence of duty was not passed on to buyers, refund relief can be denied. The text emphasises that concurrent factual findings on passing of duty burden will ordinarily stand unless shown to be perverse. Case-Laws Central Excise Wed, 29 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34809