https://www.taxtmi.com/caselaws?id=46926 A refund claim made after finalisation of assessment on duty paid under protest is governed by Section 11B of the Central Excise Act and must satisfy the doctrine of unjust enrichment. Rule 9B applies only to provisional assessment adjustments and does not displace Section 11B for an independent refund application. A purchaser or distributor cannot step into the manufacturer's position to claim refund merely because the manufacturer paid duty under protest; it must independently prove that the duty incidence was not passed on. The claim therefore depends on separate compliance with refund requirements and proof on unjust enrichment. en-us Thu, 18 Mar 2004 00:00:00 +0530 Wed, 24 Sep 2025 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46926 A refund claim made after finalisation of assessment on duty paid under protest is governed by Section 11B of the Central Excise Act and must satisfy the doctrine of unjust enrichment. Rule 9B applies only to provisional assessment adjustments and does not displace Section 11B for an independent refund application. A purchaser or distributor cannot step into the manufacturer's position to claim refund merely because the manufacturer paid duty under protest; it must independently prove that the duty incidence was not passed on. The claim therefore depends on separate compliance with refund requirements and proof on unjust enrichment. Case-Laws Central Excise Thu, 18 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46926