https://www.taxtmi.com/caselaws?id=272060 Refund arising from finalisation of provisional assessment under Rule 7 of the Central Excise Rules, 2002 was held not to be barred by unjust enrichment where the assessee produced books of account entries, chartered accountant certificates and customer certificates showing that the duty incidence had not been passed on and that no Cenvat credit had been taken. The authorities were found not to have properly appreciated this documentary evidence before ordering credit to the Consumer Welfare Fund under Section 12C of the Central Excise Act, 1944. The refund was therefore payable to the assessee. en-us Fri, 22 Jan 2016 00:00:00 +0530 Wed, 19 Oct 2016 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272060 Refund arising from finalisation of provisional assessment under Rule 7 of the Central Excise Rules, 2002 was held not to be barred by unjust enrichment where the assessee produced books of account entries, chartered accountant certificates and customer certificates showing that the duty incidence had not been passed on and that no Cenvat credit had been taken. The authorities were found not to have properly appreciated this documentary evidence before ordering credit to the Consumer Welfare Fund under Section 12C of the Central Excise Act, 1944. The refund was therefore payable to the assessee. Case-Laws Central Excise Fri, 22 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272060