https://www.taxtmi.com/caselaws?id=78904 The Court upheld the decision to credit the refund amount to the Consumer Welfare Fund as the appellant failed to prove that the duty was not passed on to buyers. The appeal was dismissed due to the appellant's inability to provide evidence supporting their claim, resulting in the rejection of the refund claim based on the doctrine of unjust enrichment and non-compliance with Section 11B(1) for refund applications. en-us Wed, 03 Feb 2010 00:00:00 +0530 Fri, 24 Dec 2010 19:25:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78904 The Court upheld the decision to credit the refund amount to the Consumer Welfare Fund as the appellant failed to prove that the duty was not passed on to buyers. The appeal was dismissed due to the appellant's inability to provide evidence supporting their claim, resulting in the rejection of the refund claim based on the doctrine of unjust enrichment and non-compliance with Section 11B(1) for refund applications. Case-Laws Central Excise Wed, 03 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78904