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<h1>Excess excise duty refund directed to Consumer Welfare Fund, not unjust enrichment.</h1> The Appellate Tribunal CEGAT, Mumbai held that the excess excise duty paid did not result in unjust enrichment as it was not passed on to the consumer. ... Refund - Unjust enrichment The judgment by Appellate Tribunal CEGAT, Mumbai dealt with the issue of refund of excise duty paid in excess, leading to unjust enrichment. The tribunal found that the duty incidence had not been passed on to the consumer, so the refund was to be credited to the Consumer Welfare Fund. The order of the Commissioner (Appeals) was modified accordingly.
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