https://www.taxtmi.com/caselaws?id=53858 Refund arising from a classification dispute remained subject to the bar of unjust enrichment, and the assessee had to prove that the duty incidence was not passed on to buyers. Separate disclosure of duty in invoices supported the inference of pass-through, while mere stability of sale price did not establish that the assessee bore the burden itself. In the absence of evidence showing profit margins before and after duty payment, the material relied on did not rebut unjust enrichment. The refund claim was therefore not maintainable. en-us Mon, 17 Jan 2005 00:00:00 +0530 Fri, 17 May 2024 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53858 Refund arising from a classification dispute remained subject to the bar of unjust enrichment, and the assessee had to prove that the duty incidence was not passed on to buyers. Separate disclosure of duty in invoices supported the inference of pass-through, while mere stability of sale price did not establish that the assessee bore the burden itself. In the absence of evidence showing profit margins before and after duty payment, the material relied on did not rebut unjust enrichment. The refund claim was therefore not maintainable. Case-Laws Central Excise Mon, 17 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53858