https://www.taxtmi.com/caselaws?id=152036 The appeal was dismissed by the Appellate Tribunal CESTAT NEW DELHI due to the Commissioner's waste of time and lack of application of mind. The application for refund was allowed but credited to the Consumer Welfare Fund based on the principle of unjust enrichment. The Tribunal criticized the Commissioner for filing an appeal without valid grounds for grievance, as the duty had already been passed on to consumers. The Tribunal considered the appeal an abuse of process and directed copies of the order to be sent to relevant authorities promptly. en-us Wed, 07 Oct 2009 00:00:00 +0530 Sat, 22 Jun 2013 10:49:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152036 The appeal was dismissed by the Appellate Tribunal CESTAT NEW DELHI due to the Commissioner's waste of time and lack of application of mind. The application for refund was allowed but credited to the Consumer Welfare Fund based on the principle of unjust enrichment. The Tribunal criticized the Commissioner for filing an appeal without valid grounds for grievance, as the duty had already been passed on to consumers. The Tribunal considered the appeal an abuse of process and directed copies of the order to be sent to relevant authorities promptly. Case-Laws Central Excise Wed, 07 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152036