https://www.taxtmi.com/caselaws?id=31249 The Tribunal allowed the appeal against the refund credited to the consumer welfare fund due to lack of evidence on duty passing on to customers. The decision emphasized the importance of the Chartered Accountant certificate in proving non-passing of duty, highlighting the absence of sales transactions and the burden of proof on the assessee. The judgment set aside the Commissioner (Appeals) order, stressing the significance of credible evidence in cases involving duty passing on issues and the doctrine of unjust enrichment. en-us Fri, 18 Jul 2008 00:00:00 +0530 Fri, 24 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31249 The Tribunal allowed the appeal against the refund credited to the consumer welfare fund due to lack of evidence on duty passing on to customers. The decision emphasized the importance of the Chartered Accountant certificate in proving non-passing of duty, highlighting the absence of sales transactions and the burden of proof on the assessee. The judgment set aside the Commissioner (Appeals) order, stressing the significance of credible evidence in cases involving duty passing on issues and the doctrine of unjust enrichment. Case-Laws Central Excise Fri, 18 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31249