https://www.taxtmi.com/caselaws?id=768011 Refund on finalisation of provisional assessment requires the claimant to rebut the Section 12B presumption and prove that the duty incidence was not passed on under Section 11B. The expression "buyer" is not limited to the first purchaser and may extend to the ultimate consumer, so proof confined to the immediate dealer is insufficient. Verification of unjust enrichment must therefore cover the downstream chain up to the final buyer; where that verification is absent, refund sanction is not legally complete and the matter requires fresh examination. en-us Thu, 27 Mar 2025 00:00:00 +0530 Sat, 29 Mar 2025 08:15:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768011 Refund on finalisation of provisional assessment requires the claimant to rebut the Section 12B presumption and prove that the duty incidence was not passed on under Section 11B. The expression "buyer" is not limited to the first purchaser and may extend to the ultimate consumer, so proof confined to the immediate dealer is insufficient. Verification of unjust enrichment must therefore cover the downstream chain up to the final buyer; where that verification is absent, refund sanction is not legally complete and the matter requires fresh examination. Case-Laws Central Excise Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768011