https://www.taxtmi.com/caselaws?id=52855 Refund of excess duty paid after reclassification was held not barred by unjust enrichment where the evidence showed that the selling price was not increased and the excise duty continued to be borne by the assessee. Correspondence and price declarations indicated that the duty incidence had not been passed on to buyers, and that refund would be sought if the classification dispute was resolved in the assessee's favour. On those facts, the factual foundation for applying the unjust enrichment bar was absent, and the refund claim succeeded. en-us Tue, 24 Feb 2004 00:00:00 +0530 Fri, 08 Oct 2010 11:19:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52855 Refund of excess duty paid after reclassification was held not barred by unjust enrichment where the evidence showed that the selling price was not increased and the excise duty continued to be borne by the assessee. Correspondence and price declarations indicated that the duty incidence had not been passed on to buyers, and that refund would be sought if the classification dispute was resolved in the assessee's favour. On those facts, the factual foundation for applying the unjust enrichment bar was absent, and the refund claim succeeded. Case-Laws Central Excise Tue, 24 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52855