https://www.taxtmi.com/caselaws?id=153988 The Appellate Tribunal CESTAT CHENNAI allowed the appeal in a case involving a claim for refund of Rs. 3,28,820. The Tribunal found the refund admissible to the assessees as they demonstrated non-passing on of duty burden through a Chartered Accountant certificate and maintaining the duty paid amount as receivable in their books. The Tribunal set aside the direction to credit the refund to the Consumer Welfare Fund, directing the amount to be refunded to the assessees, as they proved no unjust enrichment. en-us Thu, 17 Dec 2009 00:00:00 +0530 Fri, 02 Aug 2013 16:27:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153988 The Appellate Tribunal CESTAT CHENNAI allowed the appeal in a case involving a claim for refund of Rs. 3,28,820. The Tribunal found the refund admissible to the assessees as they demonstrated non-passing on of duty burden through a Chartered Accountant certificate and maintaining the duty paid amount as receivable in their books. The Tribunal set aside the direction to credit the refund to the Consumer Welfare Fund, directing the amount to be refunded to the assessees, as they proved no unjust enrichment. Case-Laws Customs Thu, 17 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153988