https://www.taxtmi.com/caselaws?id=30472 The Tribunal upheld the decisions of the lower authorities, rejecting the appeal and confirming that the doctrine of unjust enrichment applied to the refund claim. The appellants failed to rebut the presumption of passing on the incidence, and thus, the refund was correctly credited to the Consumer Welfare Fund. en-us Mon, 19 May 2008 00:00:00 +0530 Fri, 29 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30472 The Tribunal upheld the decisions of the lower authorities, rejecting the appeal and confirming that the doctrine of unjust enrichment applied to the refund claim. The appellants failed to rebut the presumption of passing on the incidence, and thus, the refund was correctly credited to the Consumer Welfare Fund. Case-Laws Customs Mon, 19 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30472