https://www.taxtmi.com/caselaws?id=31693 The court reversed the denial of Cenvat credit and refund claim, ruling in favor of the appellants. The Judge held that unjust enrichment did not apply as the inputs were not received, supported by the Chartered Accountant certificate showing no passing on of duty incidence to customers. The court emphasized the necessity to prove non-passing of duty incidence and found the rejection of the certificate unfounded. The appeal was allowed, granting the refund and rejecting the Revenue's objections, ensuring the amount was not credited to the Consumer Welfare Account. en-us Fri, 06 Jun 2008 00:00:00 +0530 Tue, 02 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31693 The court reversed the denial of Cenvat credit and refund claim, ruling in favor of the appellants. The Judge held that unjust enrichment did not apply as the inputs were not received, supported by the Chartered Accountant certificate showing no passing on of duty incidence to customers. The court emphasized the necessity to prove non-passing of duty incidence and found the rejection of the certificate unfounded. The appeal was allowed, granting the refund and rejecting the Revenue's objections, ensuring the amount was not credited to the Consumer Welfare Account. Case-Laws Central Excise Fri, 06 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31693