https://www.taxtmi.com/caselaws?id=51214 Refund of excise duty paid under protest was held not to be barred by unjust enrichment where the assessee substantiated, through balance sheets, profit and loss accounts, annual reports and Chartered Accountant-certified statements, that the disputed amount remained a receivable and the burden had not been passed on to buyers. A composite invoice showing a price inclusive of excise duty was found insufficient by itself to create a presumption of passing on the duty incidence. On that basis, credit of the refund to the Consumer Welfare Fund was unsustainable and the refund was payable to the assessee. en-us Thu, 11 Apr 2002 00:00:00 +0530 Wed, 07 Jan 2026 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51214 Refund of excise duty paid under protest was held not to be barred by unjust enrichment where the assessee substantiated, through balance sheets, profit and loss accounts, annual reports and Chartered Accountant-certified statements, that the disputed amount remained a receivable and the burden had not been passed on to buyers. A composite invoice showing a price inclusive of excise duty was found insufficient by itself to create a presumption of passing on the duty incidence. On that basis, credit of the refund to the Consumer Welfare Fund was unsustainable and the refund was payable to the assessee. Case-Laws Central Excise Thu, 11 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51214