https://www.taxtmi.com/caselaws?id=118731 The Tribunal rejected the appeal, emphasizing the duty passing on to buyers and the inadmissibility of the refund claim. The doctrine of unjust enrichment was highlighted, underscoring that no person can collect duty from both ends. The judgment affirmed the authorities' decision to credit the amount to the Consumer Welfare Fund, considering the duty incidence passed on to buyers. en-us Wed, 29 Jun 2005 00:00:00 +0530 Thu, 05 Jul 2012 13:27:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118731 The Tribunal rejected the appeal, emphasizing the duty passing on to buyers and the inadmissibility of the refund claim. The doctrine of unjust enrichment was highlighted, underscoring that no person can collect duty from both ends. The judgment affirmed the authorities' decision to credit the amount to the Consumer Welfare Fund, considering the duty incidence passed on to buyers. Case-Laws Central Excise Wed, 29 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118731