https://www.taxtmi.com/caselaws?id=51962 Refund of excess excise duty remains subject to the unjust enrichment bar unless the assessee proves that the duty incidence was not passed on. The text explains that this exception is confined to genuine provisional assessment finalised under the prescribed rule, supported by an order and clear evidence of provisional clearances and payment; payment under protest does not by itself remove the Section 11B(2) requirement. It also states that a fixed, tax-inclusive contract price does not automatically show that the manufacturer absorbed the duty, because price structure may reflect other commercial factors. On the stated facts, the assessee failed to prove non-passing of the burden, so refund was not available. en-us Tue, 08 Jul 2003 00:00:00 +0530 Tue, 20 Aug 2024 12:46:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51962 Refund of excess excise duty remains subject to the unjust enrichment bar unless the assessee proves that the duty incidence was not passed on. The text explains that this exception is confined to genuine provisional assessment finalised under the prescribed rule, supported by an order and clear evidence of provisional clearances and payment; payment under protest does not by itself remove the Section 11B(2) requirement. It also states that a fixed, tax-inclusive contract price does not automatically show that the manufacturer absorbed the duty, because price structure may reflect other commercial factors. On the stated facts, the assessee failed to prove non-passing of the burden, so refund was not available. Case-Laws Central Excise Tue, 08 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51962