Refund Denied: Excess Duty Paid Not Retrievable Due to Unjust Enrichment; Non-Passing of Duty to Customers Unproven.

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....Excess duty paid due to issuance of credit notes to dealers and stockists after clearance of goods was rejected on grounds of incidence being passed on and lack of evidence that it was not passed on to ultimate customers. Principles of unjust enrichment u/s 11B read with Section 12B of Central Excise Act were examined. Appellants failed to establish non-passing of excess duty to customers. Merely selling on MRP basis did not absolve them. Supreme Court's Addison and Co. Ltd. judgment applied, entitling refund on merits but not on unjust enrichment grounds. Section 12B's applicability was upheld based on CEGAT and Supreme Court judgments like Grasim Industries, Sangam Processors. Appellants hit by Section 12B for failure to prove non-passing.........