https://www.taxtmi.com/highlights?id=49630 Refund - unjust enrichment - mere issuance of credit notes cannot be the sole basis for holding that the duty has been borne by the assessee and that it has not been passed on to another. - The credit of the sanctioned refund to the Consumer Welfare Fund is legal and proper en-us Sat, 05 Oct 2019 06:59:50 +0530 Sat, 05 Oct 2019 06:59:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=49630 Refund - unjust enrichment - mere issuance of credit notes cannot be the sole basis for holding that the duty has been borne by the assessee and that it has not been passed on to another. - The credit of the sanctioned refund to the Consumer Welfare Fund is legal and proper Highlights Central Excise Sat, 05 Oct 2019 06:59:50 +0530 https://www.taxtmi.com/highlights?id=49630