https://www.taxtmi.com/caselaws?id=794479 Refund of excess excise duty under Section 11B is admissible where documentary evidence shows the excess payment was inadvertently made, recorded in the books, and not passed on to any other person. Balance sheets, Chartered Accountant's certificate, ER-1 returns, reconciliation statements and internal certification were treated as sufficient to rebut the statutory presumption of unjust enrichment under Section 12B. On that basis, the refund claim was accepted and the unjust enrichment objection failed. en-us Mon, 22 Jun 2026 00:00:00 +0530 Tue, 07 Jul 2026 08:39:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794479 Refund of excess excise duty under Section 11B is admissible where documentary evidence shows the excess payment was inadvertently made, recorded in the books, and not passed on to any other person. Balance sheets, Chartered Accountant's certificate, ER-1 returns, reconciliation statements and internal certification were treated as sufficient to rebut the statutory presumption of unjust enrichment under Section 12B. On that basis, the refund claim was accepted and the unjust enrichment objection failed. Case-Laws Central Excise Mon, 22 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794479