https://www.taxtmi.com/caselaws?id=751678 The CESTAT Allahabad dismissed the appellant's refund claim on grounds of unjust enrichment. The tribunal found that despite the appellant's argument of increasing customer discounts from 40% to 52.10% to absorb duty burden, evidence showed central excise duty was charged to customers while maintaining the same selling price. The appellant admitted charging duty from customers, establishing that the duty burden was passed on. Following SC precedent in Allied Photographics India Ltd., the tribunal held that since the duty burden was transferred to customers, any refund should be credited to the Consumer Welfare Fund under Section 12C of Central Excise Act 1944, not to the appellant. en-us Tue, 16 Apr 2024 00:00:00 +0530 Tue, 23 Apr 2024 09:11:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751678 The CESTAT Allahabad dismissed the appellant's refund claim on grounds of unjust enrichment. The tribunal found that despite the appellant's argument of increasing customer discounts from 40% to 52.10% to absorb duty burden, evidence showed central excise duty was charged to customers while maintaining the same selling price. The appellant admitted charging duty from customers, establishing that the duty burden was passed on. Following SC precedent in Allied Photographics India Ltd., the tribunal held that since the duty burden was transferred to customers, any refund should be credited to the Consumer Welfare Fund under Section 12C of Central Excise Act 1944, not to the appellant. Case-Laws Central Excise Tue, 16 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751678