https://www.taxtmi.com/caselaws?id=763360 Amounts deposited under protest during investigation or adjudication, and amounts paid before any show cause notice was issued, were treated as deposits rather than duty for refund purposes under section 11B of the Central Excise Act, 1944. The bar of unjust enrichment did not apply where supporting accounts and a Chartered Accountant's certificate showed that the incidence had not been passed on. Mere accounting treatment of the sums as expenditure in the profit and loss account was insufficient to establish passing on. Refund was therefore admissible and the sanction in favour of the assessee was restored. en-us Mon, 16 Dec 2024 00:00:00 +0530 Thu, 19 Dec 2024 08:47:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763360 Amounts deposited under protest during investigation or adjudication, and amounts paid before any show cause notice was issued, were treated as deposits rather than duty for refund purposes under section 11B of the Central Excise Act, 1944. The bar of unjust enrichment did not apply where supporting accounts and a Chartered Accountant's certificate showed that the incidence had not been passed on. Mere accounting treatment of the sums as expenditure in the profit and loss account was insufficient to establish passing on. Refund was therefore admissible and the sanction in favour of the assessee was restored. Case-Laws Central Excise Mon, 16 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763360