https://www.taxtmi.com/caselaws?id=386678 The Appellate Tribunal CESTAT CHENNAI dismissed the appeals regarding refund claims of excess Excise Duty paid on petroleum products. The Tribunal held that the doctrine of unjust enrichment applied, determining that the duty had been passed on to the buyers despite the issuance of credit notes. Refunds were ordered to be credited to the Consumer Welfare Fund in accordance with the decision in Commissioner of Central Excise, Madras Vs. M/s. Addison & Co. Ltd., emphasizing the importance of proving that the duty had not been passed on beyond issuing credit notes. The appeals were thus dismissed, upholding the rejection of the refund claims. en-us Fri, 10 May 2019 00:00:00 +0530 Sat, 05 Oct 2019 06:59:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386678 The Appellate Tribunal CESTAT CHENNAI dismissed the appeals regarding refund claims of excess Excise Duty paid on petroleum products. The Tribunal held that the doctrine of unjust enrichment applied, determining that the duty had been passed on to the buyers despite the issuance of credit notes. Refunds were ordered to be credited to the Consumer Welfare Fund in accordance with the decision in Commissioner of Central Excise, Madras Vs. M/s. Addison & Co. Ltd., emphasizing the importance of proving that the duty had not been passed on beyond issuing credit notes. The appeals were thus dismissed, upholding the rejection of the refund claims. Case-Laws Central Excise Fri, 10 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386678