https://www.taxtmi.com/caselaws?id=330650 The Tribunal upheld the decision of the Commissioner (A) Jaipur regarding excise duty on Sada Pan Masala, determining that the duty incidence was passed on to customers. The appellant's refund claims were credited to the Consumer Welfare Fund due to unjust enrichment principles, as evidenced by invoice details showing the duty amount passed on to customers. Despite arguments for cash refund, the Tribunal found that the duty element was indeed transferred to customers, affirming the lower authorities' decision. The appeal was rejected, emphasizing the importance of invoice transparency and lack of evidence showing non-reimbursement of the duty amount to customers. en-us Tue, 28 Jun 2016 00:00:00 +0530 Wed, 04 Jan 2017 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330650 The Tribunal upheld the decision of the Commissioner (A) Jaipur regarding excise duty on Sada Pan Masala, determining that the duty incidence was passed on to customers. The appellant's refund claims were credited to the Consumer Welfare Fund due to unjust enrichment principles, as evidenced by invoice details showing the duty amount passed on to customers. Despite arguments for cash refund, the Tribunal found that the duty element was indeed transferred to customers, affirming the lower authorities' decision. The appeal was rejected, emphasizing the importance of invoice transparency and lack of evidence showing non-reimbursement of the duty amount to customers. Case-Laws Central Excise Tue, 28 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330650