https://www.taxtmi.com/highlights?id=74548 Refund of wrongly paid Central Excise Duty on Retail Sale Price (Maximum Retail Price-MRP) - unjust enrichment - The authorities concluded that the appellant had passed on the incidence of higher duty to their customers. The appellant failed to provide sufficient evidence to prove the non-passing of the duty burden, such as detailed customer ledgers showing accounting of invoices and subsequent credit/debit notes. - The Tribunal found no merit in the appellant's claim for a refund to be paid to them, instead of being credited to the Consumer Welfare Fund. en-us Thu, 01 Feb 2024 07:43:54 +0530 Thu, 01 Feb 2024 07:43:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74548 Refund of wrongly paid Central Excise Duty on Retail Sale Price (Maximum Retail Price-MRP) - unjust enrichment - The authorities concluded that the appellant had passed on the incidence of higher duty to their customers. The appellant failed to provide sufficient evidence to prove the non-passing of the duty burden, such as detailed customer ledgers showing accounting of invoices and subsequent credit/debit notes. - The Tribunal found no merit in the appellant's claim for a refund to be paid to them, instead of being credited to the Consumer Welfare Fund. Highlights Central Excise Thu, 01 Feb 2024 07:43:54 +0530 https://www.taxtmi.com/highlights?id=74548