https://www.taxtmi.com/caselaws?id=448861 CESTAT Mumbai held that appellants' claim for refund of wrongly paid Central Excise Duty on MRP basis for January-February 2007 was not payable to them but to Consumer Welfare Fund. The goods manufactured by appellants under tariff items 3005 1000, 9018 3100, 5602 1000 were not covered under MRP-based duty notification. While excess duty was refundable, appellants failed to prove non-passing of duty burden to buyers despite multiple opportunities. Under Section 11B of Central Excise Act, 1962, without proof that duty incidence wasn't passed on, refund must be credited to Consumer Welfare Fund. Appeal dismissed. en-us Wed, 31 Jan 2024 00:00:00 +0530 Wed, 31 Jan 2024 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448861 CESTAT Mumbai held that appellants' claim for refund of wrongly paid Central Excise Duty on MRP basis for January-February 2007 was not payable to them but to Consumer Welfare Fund. The goods manufactured by appellants under tariff items 3005 1000, 9018 3100, 5602 1000 were not covered under MRP-based duty notification. While excess duty was refundable, appellants failed to prove non-passing of duty burden to buyers despite multiple opportunities. Under Section 11B of Central Excise Act, 1962, without proof that duty incidence wasn't passed on, refund must be credited to Consumer Welfare Fund. Appeal dismissed. Case-Laws Central Excise Wed, 31 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448861