https://www.taxtmi.com/caselaws?id=45876 HC held that Section 11B aims to prevent unjust enrichment by denying refund to a person who has passed the duty burden to others; the claimant must demonstrate it did not shift that burden. Investigation into downstream prices or ultimate consumer sales is unnecessary. The Tribunal erred in denying refund where the claimant proved it had not passed on the duty. The HC therefore upheld entitlement to refund when all Section 11B conditions are met and the claimant shows it retained the burden, rejecting Revenue's broader approach to "passing on" the duty. en-us Thu, 23 Nov 2000 00:00:00 +0530 Mon, 06 Oct 2025 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45876 HC held that Section 11B aims to prevent unjust enrichment by denying refund to a person who has passed the duty burden to others; the claimant must demonstrate it did not shift that burden. Investigation into downstream prices or ultimate consumer sales is unnecessary. The Tribunal erred in denying refund where the claimant proved it had not passed on the duty. The HC therefore upheld entitlement to refund when all Section 11B conditions are met and the claimant shows it retained the burden, rejecting Revenue's broader approach to "passing on" the duty. Case-Laws Central Excise Thu, 23 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45876