https://www.taxtmi.com/caselaws?id=54106 Adjustment of a duty demand against a claimed refund was refused where the refund itself was barred by unjust enrichment. The Tribunal distinguished authorities allowing set-off of excess duty against short payment, noting that those cases did not address a situation where the assessee accepted that the duty burden had been passed on to customers and, therefore, the refund was not payable to it. As no existing refundable amount was available in law, there was nothing against which the demand could be adjusted. The reliance on Rule 9B was also rejected on the same basis, and the duty demand was upheld. en-us Tue, 31 May 2005 00:00:00 +0530 Mon, 18 Oct 2010 10:31:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54106 Adjustment of a duty demand against a claimed refund was refused where the refund itself was barred by unjust enrichment. The Tribunal distinguished authorities allowing set-off of excess duty against short payment, noting that those cases did not address a situation where the assessee accepted that the duty burden had been passed on to customers and, therefore, the refund was not payable to it. As no existing refundable amount was available in law, there was nothing against which the demand could be adjusted. The reliance on Rule 9B was also rejected on the same basis, and the duty demand was upheld. Case-Laws Central Excise Tue, 31 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54106