https://www.taxtmi.com/caselaws?id=51981 In a refund claim governed by unjust enrichment, finalisation of provisional assessment does not by itself entitle the assessee to refund of excise duty. A composite sale price in invoices is not sufficient to prove that the duty burden was not passed on, because the price may include multiple components and still absorb the duty element. The claimant must affirmatively establish that incidence of duty was not transferred to buyers. A plea of vested right to refund cannot override this bar where passing on is not disproved. On the material placed, the refund claim failed and the partial refund order was set aside. en-us Tue, 08 Jul 2003 00:00:00 +0530 Tue, 20 Aug 2024 11:02:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51981 In a refund claim governed by unjust enrichment, finalisation of provisional assessment does not by itself entitle the assessee to refund of excise duty. A composite sale price in invoices is not sufficient to prove that the duty burden was not passed on, because the price may include multiple components and still absorb the duty element. The claimant must affirmatively establish that incidence of duty was not transferred to buyers. A plea of vested right to refund cannot override this bar where passing on is not disproved. On the material placed, the refund claim failed and the partial refund order was set aside. Case-Laws Central Excise Tue, 08 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51981