Excess duty refund denied due to unjust enrichment. Appellants failed to prove non-passing of excess duty to customers.

Excess duty paid due to credit notes issued to dealers and stockists after goods clearance was rejected as the appellants could not prove the duty was not passed on to customers. The principles of unjust enrichment under Section 11B and Section 12B of the Central Excise Act were reviewed. The Supreme Court's judgment in Addison and Co. Ltd. was applied, allowing refund on merits but not on unjust enrichment grounds. The appellants were affected by Section 12B for failing to prove non-passing of excess duty, making the refund eligible on merits but not disbursable, requiring handling under Section 12D. .....

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