https://www.taxtmi.com/caselaws?id=208159 The High Court dismissed the appeal filed by the revenue-appellant and upheld that the refund amount of Rs. 347679/- should be returned to the assessee-respondent. The Court ruled that if the tax burden was not passed on to the consumer, the refund should rightfully go back to the assessee, and diverting it to the Consumer Welfare Fund would be unconstitutional under Article 265 of the Constitution. Thus, the Court emphasized the importance of legality in refund matters and ordered the refund to be credited to the assessee-respondent, not the Consumer Welfare Fund. en-us Tue, 30 Oct 2007 00:00:00 +0530 Fri, 06 Jan 2012 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208159 The High Court dismissed the appeal filed by the revenue-appellant and upheld that the refund amount of Rs. 347679/- should be returned to the assessee-respondent. The Court ruled that if the tax burden was not passed on to the consumer, the refund should rightfully go back to the assessee, and diverting it to the Consumer Welfare Fund would be unconstitutional under Article 265 of the Constitution. Thus, the Court emphasized the importance of legality in refund matters and ordered the refund to be credited to the assessee-respondent, not the Consumer Welfare Fund. Case-Laws Central Excise Tue, 30 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208159