https://www.taxtmi.com/caselaws?id=446990 Section 11B of the Central Excise Act, 1944 requires proof that the incidence of duty was not passed on to another person before refund can be denied on unjust enrichment. Mere reflection of the amount in the books as expenditure, or later as a refund receivable, is not by itself enough to show that the duty burden was shifted. The finding must rest on evidence of actual passing on of duty, not on accounting treatment alone. On that basis, the refund was held not to be barred by unjust enrichment, and the assessee was entitled to refund with applicable interest. en-us Thu, 14 Dec 2023 00:00:00 +0530 Fri, 15 Dec 2023 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446990 Section 11B of the Central Excise Act, 1944 requires proof that the incidence of duty was not passed on to another person before refund can be denied on unjust enrichment. Mere reflection of the amount in the books as expenditure, or later as a refund receivable, is not by itself enough to show that the duty burden was shifted. The finding must rest on evidence of actual passing on of duty, not on accounting treatment alone. On that basis, the refund was held not to be barred by unjust enrichment, and the assessee was entitled to refund with applicable interest. Case-Laws Central Excise Thu, 14 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446990