https://www.taxtmi.com/caselaws?id=170706 Refund of central excise duty, though otherwise admissible on merits, was barred by unjust enrichment because the record showed the duty burden had been recovered from principal manufacturers in the job-work chain and no evidence proved that the appellant bore the incidence itself. The refund was therefore not payable to the appellant and was correctly credited to the Consumer Welfare Fund. en-us Mon, 30 Jul 2012 00:00:00 +0530 Wed, 10 Jun 2015 11:09:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170706 Refund of central excise duty, though otherwise admissible on merits, was barred by unjust enrichment because the record showed the duty burden had been recovered from principal manufacturers in the job-work chain and no evidence proved that the appellant bore the incidence itself. The refund was therefore not payable to the appellant and was correctly credited to the Consumer Welfare Fund. Case-Laws Central Excise Mon, 30 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170706