https://www.taxtmi.com/caselaws?id=786515 Whether an assessee is entitled to refund of central excise duty where Revenue alleges the duty was passed on depends on evidentiary proof of incidence. The note explains that comparative invoice analysis, a Chartered Accountant certificate, unchanged gross prices after duty payment, market and competition considerations, and payment under protest can demonstrate absorption of duty by the assessee, preventing a finding that duty was passed on. Mere indication of duty in invoices is not conclusive; statutory invoice particulars do not by themselves establish passing on. Where such evidence shows non-passing, the refund claim is not defeated by the unjust enrichment principle. en-us Thu, 29 Jan 2026 00:00:00 +0530 Sat, 14 Feb 2026 08:29:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786515 Whether an assessee is entitled to refund of central excise duty where Revenue alleges the duty was passed on depends on evidentiary proof of incidence. The note explains that comparative invoice analysis, a Chartered Accountant certificate, unchanged gross prices after duty payment, market and competition considerations, and payment under protest can demonstrate absorption of duty by the assessee, preventing a finding that duty was passed on. Mere indication of duty in invoices is not conclusive; statutory invoice particulars do not by themselves establish passing on. Where such evidence shows non-passing, the refund claim is not defeated by the unjust enrichment principle. Case-Laws Central Excise Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786515