https://www.taxtmi.com/caselaws?id=798866 Unjust enrichment restricts a service-tax refund under Section 11B to the portion for which the claimant proves that the duty burden was not passed to another person. An auditor's certificate may establish whether the incidence was recovered, but recovery from members demonstrates that the burden was passed on to that extent. Refund is therefore available only for the uncollected portion of Rs. 6,41,369, while the amount recovered from members is barred from refund. Applicable interest is payable under Section 11BB on the refundable amount. en-us Tue, 01 Sep 2026 00:00:00 +0530 Mon, 14 Sep 2026 08:32:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798866 Unjust enrichment restricts a service-tax refund under Section 11B to the portion for which the claimant proves that the duty burden was not passed to another person. An auditor's certificate may establish whether the incidence was recovered, but recovery from members demonstrates that the burden was passed on to that extent. Refund is therefore available only for the uncollected portion of Rs. 6,41,369, while the amount recovered from members is barred from refund. Applicable interest is payable under Section 11BB on the refundable amount. Case-Laws Central Excise Tue, 01 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798866