https://www.taxtmi.com/highlights?id=50159 Refund - Unjust enrichment - Since, the refund in question was not a part of excess duty indicated in the profit and loss account and separate accounting treatment was provided in the Balance Sheet, the interpretation placed by the learned Commissioner (Appeals) regarding transfer of refund amount to the Consumer Welfare Fund cannot be sustained. en-us Tue, 12 Nov 2019 06:37:36 +0530 Tue, 12 Nov 2019 06:37:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=50159 Refund - Unjust enrichment - Since, the refund in question was not a part of excess duty indicated in the profit and loss account and separate accounting treatment was provided in the Balance Sheet, the interpretation placed by the learned Commissioner (Appeals) regarding transfer of refund amount to the Consumer Welfare Fund cannot be sustained. Highlights Central Excise Tue, 12 Nov 2019 06:37:36 +0530 https://www.taxtmi.com/highlights?id=50159