https://www.taxtmi.com/caselaws?id=764275 Refund proceedings under excise law cannot be used to reopen an unchallenged self-assessment or seek fresh re-determination of duty; the refund authority must proceed on the existing assessment, and the challenge to valuation could not be entertained in that forum. The claimant also had to prove that the duty incidence was not passed on to another person to avoid unjust enrichment, and contemporaneous records supported the statutory presumption that the burden formed part of sale realisation. Later material was insufficient to displace that presumption, so the refund claim failed. en-us Mon, 06 Jan 2025 00:00:00 +0530 Tue, 07 Jan 2025 20:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764275 Refund proceedings under excise law cannot be used to reopen an unchallenged self-assessment or seek fresh re-determination of duty; the refund authority must proceed on the existing assessment, and the challenge to valuation could not be entertained in that forum. The claimant also had to prove that the duty incidence was not passed on to another person to avoid unjust enrichment, and contemporaneous records supported the statutory presumption that the burden formed part of sale realisation. Later material was insufficient to displace that presumption, so the refund claim failed. Case-Laws Central Excise Mon, 06 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764275