https://www.taxtmi.com/caselaws?id=427679 The Tribunal allowed the appeal, overturning the denial of the refund claim under Section 12B of the Central Excise Act, 1944. The Appellant's argument that the duty was not passed on to the buyer was supported by evidence, including a Chartered Accountant's certificate. The Tribunal found that the Appellant had not been unjustly enriched and directed the refund amount to be credited to them instead of the Consumer Welfare Fund. The decision was based on a thorough analysis of the legal provisions, case laws, and the specific circumstances of the case. en-us Tue, 13 Sep 2022 00:00:00 +0530 Wed, 29 Mar 2023 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427679 The Tribunal allowed the appeal, overturning the denial of the refund claim under Section 12B of the Central Excise Act, 1944. The Appellant's argument that the duty was not passed on to the buyer was supported by evidence, including a Chartered Accountant's certificate. The Tribunal found that the Appellant had not been unjustly enriched and directed the refund amount to be credited to them instead of the Consumer Welfare Fund. The decision was based on a thorough analysis of the legal provisions, case laws, and the specific circumstances of the case. Case-Laws Central Excise Tue, 13 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427679