https://www.taxtmi.com/caselaws?id=54578 Refund is not barred by unjust enrichment where an assessee can prove that the duty incidence was not passed on to buyers, even if invoices reflected a higher duty rate. Here, after the deemed credit under Notification No. 25/2001-CE increased, the effective duty rate fell, and the Tribunal accepted customer letters and related evidence showing that buyers had objected to the higher amount and paid only the reduced duty. On those facts, the higher duty shown on invoices was not actually recovered, so the refund claim was not hit by unjust enrichment and rejection of the refund was unsustainable. en-us Thu, 29 Sep 2005 00:00:00 +0530 Thu, 21 Oct 2010 09:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54578 Refund is not barred by unjust enrichment where an assessee can prove that the duty incidence was not passed on to buyers, even if invoices reflected a higher duty rate. Here, after the deemed credit under Notification No. 25/2001-CE increased, the effective duty rate fell, and the Tribunal accepted customer letters and related evidence showing that buyers had objected to the higher amount and paid only the reduced duty. On those facts, the higher duty shown on invoices was not actually recovered, so the refund claim was not hit by unjust enrichment and rejection of the refund was unsustainable. Case-Laws Central Excise Thu, 29 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54578