https://www.taxtmi.com/caselaws?id=164242 The High Court upheld the Tribunal's decision to allow the refund claim by a power station for duty on Naphtha, as duty incidence was not passed on to consumers. The Court held that the refund should not be credited to the Consumer Welfare Fund if duty was not passed on. Additionally, the Court rejected the Revenue's argument that duty was included in tariff rates post-exemption, citing the doctrine of unjust enrichment and precedent that unjust enrichment does not apply to State undertakings. The Court affirmed the Tribunal's order for the refund claim, dismissing the Revenue's appeal. en-us Fri, 18 Mar 2011 00:00:00 +0530 Tue, 16 Sep 2014 09:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164242 The High Court upheld the Tribunal's decision to allow the refund claim by a power station for duty on Naphtha, as duty incidence was not passed on to consumers. The Court held that the refund should not be credited to the Consumer Welfare Fund if duty was not passed on. Additionally, the Court rejected the Revenue's argument that duty was included in tariff rates post-exemption, citing the doctrine of unjust enrichment and precedent that unjust enrichment does not apply to State undertakings. The Court affirmed the Tribunal's order for the refund claim, dismissing the Revenue's appeal. Case-Laws Central Excise Fri, 18 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164242