https://www.taxtmi.com/caselaws?id=51499 Refund of excess central excise duty under the compounded levy scheme was examined on unjust enrichment principles. Amount deposited on the Assistant Commissioner's demand before final determination of annual production capacity was treated as payment from the assessee's own pocket, so refund was admissible for that sum. By contrast, duty paid for March 1998 during the month of clearance was treated as having been passed on to buyers, so the unjust enrichment bar applied and refund was not admissible for that amount. The Revenue's challenge therefore failed in part and succeeded in part only on the March 1998 payment. en-us Tue, 16 Apr 2002 00:00:00 +0530 Sat, 25 Sep 2010 11:31:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51499 Refund of excess central excise duty under the compounded levy scheme was examined on unjust enrichment principles. Amount deposited on the Assistant Commissioner's demand before final determination of annual production capacity was treated as payment from the assessee's own pocket, so refund was admissible for that sum. By contrast, duty paid for March 1998 during the month of clearance was treated as having been passed on to buyers, so the unjust enrichment bar applied and refund was not admissible for that amount. The Revenue's challenge therefore failed in part and succeeded in part only on the March 1998 payment. Case-Laws Central Excise Tue, 16 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51499