https://www.taxtmi.com/caselaws?id=170555 The Tribunal upheld the application of the principle of unjust enrichment in a case involving duty paid under protest by appellants engaged in processing man-made fabrics under a compounded levy scheme. Despite the appellants' arguments and evidence, including account books and a certificate from a Cost Accountant, the Tribunal found insufficient proof that the duty element was not passed on to consumers. Consequently, the Tribunal dismissed the appeal, affirming the decision to credit the refund to the Consumer Welfare Fund. en-us Wed, 04 Aug 2010 00:00:00 +0530 Tue, 02 Jun 2015 12:53:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170555 The Tribunal upheld the application of the principle of unjust enrichment in a case involving duty paid under protest by appellants engaged in processing man-made fabrics under a compounded levy scheme. Despite the appellants' arguments and evidence, including account books and a certificate from a Cost Accountant, the Tribunal found insufficient proof that the duty element was not passed on to consumers. Consequently, the Tribunal dismissed the appeal, affirming the decision to credit the refund to the Consumer Welfare Fund. Case-Laws Central Excise Wed, 04 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170555