https://www.taxtmi.com/caselaws?id=3525 A refund claim was held not to be barred by unjust enrichment where the assessee produced an uncontroverted Chartered Accountant's certificate showing that the excess duty had not been recovered from customers. The Tribunal applied its earlier view that such evidence, if not disputed by the Revenue, is sufficient to establish that the duty burden was not passed on. On that basis, crediting the refund to the Consumer Welfare Fund was unsustainable, and the assessee was entitled to refund with consequential relief. en-us Fri, 16 Mar 2007 00:00:00 +0530 Wed, 16 Apr 2008 19:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3525 A refund claim was held not to be barred by unjust enrichment where the assessee produced an uncontroverted Chartered Accountant's certificate showing that the excess duty had not been recovered from customers. The Tribunal applied its earlier view that such evidence, if not disputed by the Revenue, is sufficient to establish that the duty burden was not passed on. On that basis, crediting the refund to the Consumer Welfare Fund was unsustainable, and the assessee was entitled to refund with consequential relief. Case-Laws Central Excise Fri, 16 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3525