https://www.taxtmi.com/caselaws?id=265949 The appeal was dismissed as the court found that the duty incidence was passed on to the customers, upholding the decision to credit the refund to the Consumer Welfare Fund based on the doctrine of unjust enrichment. The appellant failed to provide evidence to show otherwise, and the burden of proof rested on them to establish unjust enrichment. The court relied on previous judgments and decisions, ultimately confirming the sanction of the refund to the Consumer Welfare Fund. en-us Fri, 19 Jun 2015 00:00:00 +0530 Fri, 16 Oct 2015 20:53:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265949 The appeal was dismissed as the court found that the duty incidence was passed on to the customers, upholding the decision to credit the refund to the Consumer Welfare Fund based on the doctrine of unjust enrichment. The appellant failed to provide evidence to show otherwise, and the burden of proof rested on them to establish unjust enrichment. The court relied on previous judgments and decisions, ultimately confirming the sanction of the refund to the Consumer Welfare Fund. Case-Laws Central Excise Fri, 19 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265949