https://www.taxtmi.com/caselaws?id=112364 The Appellate Tribunal CESTAT, New Delhi upheld the impugned order directing the deposit of the refund claim in the Consumer Welfare Fund based on Section 11B(2) of the Act. The appellants failed to prove that the duty burden was not passed on to customers, as required by the principle of unjust enrichment. Despite clearances made before the duty rate increase, insufficient evidence was provided to establish non-passing of duty burden. The Tribunal emphasized statutory requirements, dismissed the appeal, and highlighted the importance of preventing unjust enrichment in duty refund claims. en-us Tue, 20 Jul 2004 00:00:00 +0530 Fri, 27 Apr 2012 17:57:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112364 The Appellate Tribunal CESTAT, New Delhi upheld the impugned order directing the deposit of the refund claim in the Consumer Welfare Fund based on Section 11B(2) of the Act. The appellants failed to prove that the duty burden was not passed on to customers, as required by the principle of unjust enrichment. Despite clearances made before the duty rate increase, insufficient evidence was provided to establish non-passing of duty burden. The Tribunal emphasized statutory requirements, dismissed the appeal, and highlighted the importance of preventing unjust enrichment in duty refund claims. Case-Laws Central Excise Tue, 20 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112364