https://www.taxtmi.com/caselaws?id=92233 A refund claim must be examined first for admissibility; the doctrine of unjust enrichment applies only after refund is otherwise found admissible, to decide whether the amount is paid to the claimant or credited to the Consumer Welfare Fund. Because the adjudicating authority had not decided admissibility and had relied mainly on the gate pass, the evidence on passing of duty incidence required reconsideration. The matter was remanded for fresh adjudication and a speaking order after personal hearing, with the jurisdictional Assistant Commissioner to decide refund admissibility first and then test unjust enrichment if necessary. en-us Fri, 10 Sep 1999 00:00:00 +0530 Mon, 31 Oct 2011 11:59:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92233 A refund claim must be examined first for admissibility; the doctrine of unjust enrichment applies only after refund is otherwise found admissible, to decide whether the amount is paid to the claimant or credited to the Consumer Welfare Fund. Because the adjudicating authority had not decided admissibility and had relied mainly on the gate pass, the evidence on passing of duty incidence required reconsideration. The matter was remanded for fresh adjudication and a speaking order after personal hearing, with the jurisdictional Assistant Commissioner to decide refund admissibility first and then test unjust enrichment if necessary. Case-Laws Central Excise Fri, 10 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92233