https://www.taxtmi.com/caselaws?id=53141 Refund was not barred by unjust enrichment where cylinders were supplied at a provisional price, duty was paid on that basis, and the purchaser later reduced the price and adjusted the excess, including duty, against later supplies. On those facts, the incidence of duty was not passed on to the buyer and was borne in substance by the supplier, so the refund claim was maintainable. en-us Wed, 31 Mar 2004 00:00:00 +0530 Mon, 11 Oct 2010 12:38:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53141 Refund was not barred by unjust enrichment where cylinders were supplied at a provisional price, duty was paid on that basis, and the purchaser later reduced the price and adjusted the excess, including duty, against later supplies. On those facts, the incidence of duty was not passed on to the buyer and was borne in substance by the supplier, so the refund claim was maintainable. Case-Laws Central Excise Wed, 31 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53141