Refund claim hit by principles of unjust enrichment on failure to prove that incidence of duty not passed on

Span Divergent Limited Vs Commissioner of Central Excise  (CESTAT Ahmedabad) CESTAT Ahmedabad held that the appellant has failed to discharge its burden of proving that burden of duty has not been passed on to the customer. Accordingly, since incidence of the duty has been passed on to the buyers therefore, the refund is hit by the principles of unjust enrichment. Facts- The appellant are engaged in the manufacture of Diagnostic Reagents which includes products PPD 5Tu/10Tu, Packaging 5 ml, Tuberculin PPD Lyophilize 10 Tu/0.1 ml Packing 500 Tu, etc. The dispute arose regarding classification ...