https://www.taxtmi.com/caselaws?id=332757 A refund claimant must prove that the duty burden was not passed on to buyers; otherwise, the doctrine of unjust enrichment applies and the refund is to be credited to the Consumer Welfare Fund under the statutory scheme. Where the amount was debited towards duty liability rather than treated as a pre-deposit, and no specific documentary evidence showed non-passing of the duty incidence, refund is barred. On these facts, the refund was correctly denied and the appellate order was upheld. en-us Tue, 30 Aug 2016 00:00:00 +0530 Fri, 30 Sep 2016 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332757 A refund claimant must prove that the duty burden was not passed on to buyers; otherwise, the doctrine of unjust enrichment applies and the refund is to be credited to the Consumer Welfare Fund under the statutory scheme. Where the amount was debited towards duty liability rather than treated as a pre-deposit, and no specific documentary evidence showed non-passing of the duty incidence, refund is barred. On these facts, the refund was correctly denied and the appellate order was upheld. Case-Laws Central Excise Tue, 30 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332757