https://www.taxtmi.com/caselaws?id=351739 The Revenue's appeal against the rejection of refund claims due to unjust enrichment was successful. The Tribunal relied on precedent cases such as Triveni Glass Ltd and Sirpur Paper Mills to determine that the refund should be credited to the Consumer Welfare Fund under the Central Excise Act, 1944. The Tribunal concluded that the refund did not meet unjust enrichment criteria and directed the amount to be utilized for consumer welfare. As per the decision based on the Sirpur Paper Mills case, the appeal was disposed of in favor of the Revenue. en-us Thu, 09 Nov 2017 00:00:00 +0530 Fri, 01 Dec 2017 07:37:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351739 The Revenue's appeal against the rejection of refund claims due to unjust enrichment was successful. The Tribunal relied on precedent cases such as Triveni Glass Ltd and Sirpur Paper Mills to determine that the refund should be credited to the Consumer Welfare Fund under the Central Excise Act, 1944. The Tribunal concluded that the refund did not meet unjust enrichment criteria and directed the amount to be utilized for consumer welfare. As per the decision based on the Sirpur Paper Mills case, the appeal was disposed of in favor of the Revenue. Case-Laws Central Excise Thu, 09 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351739