https://www.taxtmi.com/caselaws?id=53793 Refund claims arising from appellate relief in provisional assessment are governed by the unjust enrichment bar under section 11B of the Central Excise Act, 1944. The text states that such refunds do not escape section 11B merely because they relate to provisional assessment, and the claimant must independently show that the duty burden was not passed on to buyers. Balance-sheet entries alone are insufficient, and a chartered accountant's certificate needs supporting evidence on pricing, cost structure and actual recovery. Where the material is inadequate, the passing-on issue may require fresh examination by the original authority. en-us Wed, 02 Feb 2005 00:00:00 +0530 Fri, 15 Oct 2010 12:12:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53793 Refund claims arising from appellate relief in provisional assessment are governed by the unjust enrichment bar under section 11B of the Central Excise Act, 1944. The text states that such refunds do not escape section 11B merely because they relate to provisional assessment, and the claimant must independently show that the duty burden was not passed on to buyers. Balance-sheet entries alone are insufficient, and a chartered accountant's certificate needs supporting evidence on pricing, cost structure and actual recovery. Where the material is inadequate, the passing-on issue may require fresh examination by the original authority. Case-Laws Central Excise Wed, 02 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53793