https://www.taxtmi.com/article/detailed?id=5889 Refunds of excise, customs or service tax duties are payable when supported by adequate documentary proof and not barred by unjust enrichment. Statutorily specified refunded duties and related amounts are to be credited to the Consumer Welfare Fund, but sanctioned refunds are not transferred where evidence (accounts, credit notes, CA certificates or recovery by buyers) shows the incidence of duty was not passed on. Tribunal decisions consistently treat such evidence as defeating transfer to the Fund, and appellate or court orders directing payment are implemented rather than treated as Fund credits. en-us Thu, 30 Oct 2014 06:18:41 +0530 Thu, 30 Oct 2014 06:18:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5889 Refunds of excise, customs or service tax duties are payable when supported by adequate documentary proof and not barred by unjust enrichment. Statutorily specified refunded duties and related amounts are to be credited to the Consumer Welfare Fund, but sanctioned refunds are not transferred where evidence (accounts, credit notes, CA certificates or recovery by buyers) shows the incidence of duty was not passed on. Tribunal decisions consistently treat such evidence as defeating transfer to the Fund, and appellate or court orders directing payment are implemented rather than treated as Fund credits. Articles Other Topics Thu, 30 Oct 2014 06:18:41 +0530 https://www.taxtmi.com/article/detailed?id=5889