https://www.taxtmi.com/caselaws?id=49951 Refund claimed on the basis of mistaken duty classification remained subject to the unjust enrichment bar because the decisive question was whether the duty burden had been passed on to buyers. The Tribunal held that later debit notes issued by customers did not undo unjust enrichment where the burden had already been passed on at clearance; the earlier Addison & Co. principle was applied, and the contrary authority was distinguished on its facts because contemporaneous debit notes and ledger entries there showed a continuing buyer liability. The refund was therefore directed to the Consumer Welfare Fund under Section 11B. en-us Fri, 25 Aug 2000 00:00:00 +0530 Wed, 18 Aug 2010 16:56:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49951 Refund claimed on the basis of mistaken duty classification remained subject to the unjust enrichment bar because the decisive question was whether the duty burden had been passed on to buyers. The Tribunal held that later debit notes issued by customers did not undo unjust enrichment where the burden had already been passed on at clearance; the earlier Addison & Co. principle was applied, and the contrary authority was distinguished on its facts because contemporaneous debit notes and ledger entries there showed a continuing buyer liability. The refund was therefore directed to the Consumer Welfare Fund under Section 11B. Case-Laws Central Excise Fri, 25 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49951