https://www.taxtmi.com/caselaws?id=46058 Refund of indirect tax or excise duty is maintainable only where the claimant proves that the duty burden was not passed on to buyers, because otherwise the claim is barred by unjust enrichment. On the facts, the claimant had not pleaded or proved that it bore the incidence of duty, and the record indicated that the duty element had already been recovered through the parties' commercial arrangement. A fresh factual inquiry was declined at the appellate stage because no such plea had been raised before the authorities or the Single Judge. The refund claim was therefore rejected as unsustainable. en-us Tue, 16 Sep 1997 00:00:00 +0530 Thu, 15 Jul 2010 15:35:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46058 Refund of indirect tax or excise duty is maintainable only where the claimant proves that the duty burden was not passed on to buyers, because otherwise the claim is barred by unjust enrichment. On the facts, the claimant had not pleaded or proved that it bore the incidence of duty, and the record indicated that the duty element had already been recovered through the parties' commercial arrangement. A fresh factual inquiry was declined at the appellate stage because no such plea had been raised before the authorities or the Single Judge. The refund claim was therefore rejected as unsustainable. Case-Laws Central Excise Tue, 16 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46058