https://www.taxtmi.com/caselaws?id=54676 Refunds arising from finalisation of provisional assessment become subject to the doctrine of unjust enrichment where the amended Rule 9B incorporates the bar under Section 11B of the Central Excise Act, 1944, so such refunds cannot escape that restriction. Where duty is not shown separately in invoices, Sections 12A and 12B create a presumption that the duty burden has been passed on to the buyer, and the claimant must rebut that presumption with evidence. On the stated facts, no rebuttal was produced, so the refund was treated as hit by unjust enrichment and the presumption of passing on duty operated against the claimant. en-us Mon, 12 Dec 2005 00:00:00 +0530 Thu, 21 Oct 2010 14:13:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54676 Refunds arising from finalisation of provisional assessment become subject to the doctrine of unjust enrichment where the amended Rule 9B incorporates the bar under Section 11B of the Central Excise Act, 1944, so such refunds cannot escape that restriction. Where duty is not shown separately in invoices, Sections 12A and 12B create a presumption that the duty burden has been passed on to the buyer, and the claimant must rebut that presumption with evidence. On the stated facts, no rebuttal was produced, so the refund was treated as hit by unjust enrichment and the presumption of passing on duty operated against the claimant. Case-Laws Central Excise Mon, 12 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54676