https://www.taxtmi.com/caselaws?id=100251 The Tribunal upheld the decision to credit the refund amount to the Consumer Welfare Fund, rejecting the appellant's claim for a refund of excise duty on captively consumed goods. Relying on the doctrine of unjust enrichment, the Tribunal found that the duty paid indirectly passed on to customers, as established by relevant case laws and judgments, despite the goods not being sold but used captively. The appellant's failure to prove non-passing on of duty incidence led to the dismissal of the appeal. en-us Tue, 14 Aug 2001 00:00:00 +0530 Tue, 31 Jan 2012 16:58:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100251 The Tribunal upheld the decision to credit the refund amount to the Consumer Welfare Fund, rejecting the appellant's claim for a refund of excise duty on captively consumed goods. Relying on the doctrine of unjust enrichment, the Tribunal found that the duty paid indirectly passed on to customers, as established by relevant case laws and judgments, despite the goods not being sold but used captively. The appellant's failure to prove non-passing on of duty incidence led to the dismissal of the appeal. Case-Laws Central Excise Tue, 14 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100251