https://www.taxtmi.com/caselaws?id=113872 The Appellate Tribunal CESTAT, New Delhi upheld the decision to credit the refund amount to the Consumer Welfare Fund in a case involving a refund claim related to rejected inputs. The appellants, engaged in the manufacture of motor vehicles, failed to demonstrate that they did not pass on the duty incidence to the buyers, leading to the application of the doctrine of unjust enrichment. The Tribunal found no illegality in the impugned order and dismissed the appeal, affirming the application of the doctrine of unjust enrichment to the refund claim. en-us Tue, 11 May 2004 00:00:00 +0530 Tue, 08 May 2012 18:28:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113872 The Appellate Tribunal CESTAT, New Delhi upheld the decision to credit the refund amount to the Consumer Welfare Fund in a case involving a refund claim related to rejected inputs. The appellants, engaged in the manufacture of motor vehicles, failed to demonstrate that they did not pass on the duty incidence to the buyers, leading to the application of the doctrine of unjust enrichment. The Tribunal found no illegality in the impugned order and dismissed the appeal, affirming the application of the doctrine of unjust enrichment to the refund claim. Case-Laws Central Excise Tue, 11 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113872