https://www.taxtmi.com/caselaws?id=279800 The Tribunal allowed the appeal, directing the refund claim of Rs. 17,77,404 to be credited into the Consumer Welfare Fund. It was established that the duty incidence was not passed on to customers through proper documentation and accounting practices, leading to the rejection of the unjust enrichment grounds for the refund claim. The appellant successfully demonstrated the correlation between debit and credit entries, supported by a Chartered Accountant's certificate, resulting in the Tribunal ruling in favor of the appellant. en-us Mon, 29 Feb 2016 00:00:00 +0530 Sat, 06 Apr 2019 05:57:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279800 The Tribunal allowed the appeal, directing the refund claim of Rs. 17,77,404 to be credited into the Consumer Welfare Fund. It was established that the duty incidence was not passed on to customers through proper documentation and accounting practices, leading to the rejection of the unjust enrichment grounds for the refund claim. The appellant successfully demonstrated the correlation between debit and credit entries, supported by a Chartered Accountant's certificate, resulting in the Tribunal ruling in favor of the appellant. Case-Laws Central Excise Mon, 29 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279800