https://www.taxtmi.com/caselaws?id=117061 The case involved a refund claim for excess duty paid by iron and steel ingot manufacturers under the Annual Capacity Determination Rules, 1997. The authorities credited a refund of Rs. 51,211/- to the Consumer Welfare Fund, applying the principle of unjust enrichment as the duty burden was not fully absorbed by the manufacturers. The Commissioner (Appeals) upheld the decision and referred the conflicting decisions on unjust enrichment to a Larger Bench for clarification, emphasizing the need for consistency in interpreting the law. en-us Mon, 12 Dec 2005 00:00:00 +0530 Tue, 19 Jun 2012 18:32:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117061 The case involved a refund claim for excess duty paid by iron and steel ingot manufacturers under the Annual Capacity Determination Rules, 1997. The authorities credited a refund of Rs. 51,211/- to the Consumer Welfare Fund, applying the principle of unjust enrichment as the duty burden was not fully absorbed by the manufacturers. The Commissioner (Appeals) upheld the decision and referred the conflicting decisions on unjust enrichment to a Larger Bench for clarification, emphasizing the need for consistency in interpreting the law. Case-Laws Central Excise Mon, 12 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117061