Consumer Welfare Fund refund rules tighten excise and customs duty claims with buyer-passing presumptions and duty disclosure requirements. Introduced a refund-control and consumer-protection framework under the Central Excises Act, 1944 and the Customs Act, 1962 by requiring refund claims to be made in prescribed form with supporting evidence showing duty payment and non-passing of incidence, and by directing refundable amounts generally to the Consumer Welfare Fund unless the claim falls within specified categories. The amendment also created a statutory presumption that duty incidence is passed on to the buyer unless proved otherwise, required duty to be prominently indicated in clearance and invoice documents, and empowered the Central Government to prescribe the refund form, the manner of credit to the Fund, its utilisation for consumer welfare, and the maintenance of Fund accounts and records.