https://www.taxtmi.com/caselaws?id=363546 The tribunal upheld the Commissioner (Appeal)'s order, determining that the refund claim should be credited to the Consumer Welfare Fund based on the doctrine of unjust enrichment. The appellant's arguments challenging the nature of the deposits and their accounting treatment were deemed insufficient to rebut the statutory presumption of passing on the duty burden to customers. Consequently, the appeal was denied. en-us Fri, 13 Jul 2018 00:00:00 +0530 Sat, 16 Nov 2019 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363546 The tribunal upheld the Commissioner (Appeal)'s order, determining that the refund claim should be credited to the Consumer Welfare Fund based on the doctrine of unjust enrichment. The appellant's arguments challenging the nature of the deposits and their accounting treatment were deemed insufficient to rebut the statutory presumption of passing on the duty burden to customers. Consequently, the appeal was denied. Case-Laws Central Excise Fri, 13 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363546