https://www.taxtmi.com/caselaws?id=48125 A remanded revision application may be entertained with an accompanying delay petition when the High Court has directed fresh presentation, so the proceeding is treated within that procedural setting rather than as an independent challenge. Refund or rebate of duty cannot be sustained in writ jurisdiction unless the claimant proves that the duty incidence was not passed on to others, because unjust enrichment governs such claims. On the facts noted, the claimant did not discharge that burden, so writ relief was inappropriate and the revisional order could not be displaced on that ground. en-us Mon, 05 Nov 2007 00:00:00 +0530 Sat, 20 Dec 2014 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48125 A remanded revision application may be entertained with an accompanying delay petition when the High Court has directed fresh presentation, so the proceeding is treated within that procedural setting rather than as an independent challenge. Refund or rebate of duty cannot be sustained in writ jurisdiction unless the claimant proves that the duty incidence was not passed on to others, because unjust enrichment governs such claims. On the facts noted, the claimant did not discharge that burden, so writ relief was inappropriate and the revisional order could not be displaced on that ground. Case-Laws Central Excise Mon, 05 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48125