https://www.taxtmi.com/caselaws?id=436632 The Appellate Tribunal CESTAT NEW DELHI allowed the appeal challenging the rejection of a refund by the Assistant Commissioner on the grounds of unjust enrichment. The Tribunal found that even if the excise duty burden was passed on, the refund should be granted and credited to the Consumer Welfare Fund. The matter was remanded to allow examination of a Chartered Accountant's certificate submitted by the appellant, emphasizing the need for supporting documents. The impugned order was set aside, and the appeal was allowed for further evaluation by the original authority. en-us Thu, 13 Apr 2023 00:00:00 +0530 Tue, 18 Apr 2023 08:38:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436632 The Appellate Tribunal CESTAT NEW DELHI allowed the appeal challenging the rejection of a refund by the Assistant Commissioner on the grounds of unjust enrichment. The Tribunal found that even if the excise duty burden was passed on, the refund should be granted and credited to the Consumer Welfare Fund. The matter was remanded to allow examination of a Chartered Accountant's certificate submitted by the appellant, emphasizing the need for supporting documents. The impugned order was set aside, and the appeal was allowed for further evaluation by the original authority. Case-Laws Central Excise Thu, 13 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436632