https://www.taxtmi.com/caselaws?id=754401 The MP HC dismissed an appeal challenging refund of excise duty to consumer welfare fund instead of the appellant. The appellant failed to rebut the presumption under Section 12B of Central Excise Act that duty incidence was passed to buyers. Despite appellant's claim that duty amounts were adjusted in sale consideration, authorities found the duty was recovered from customers through invoices. The CA certificate relied upon by appellant contradicted invoice evidence. Concurrent factual findings established duty collection from buyers, making direct refund to appellant unjust enrichment, warranting credit to consumer welfare fund under Section 11B. en-us Fri, 31 May 2024 00:00:00 +0530 Mon, 24 Jun 2024 07:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754401 The MP HC dismissed an appeal challenging refund of excise duty to consumer welfare fund instead of the appellant. The appellant failed to rebut the presumption under Section 12B of Central Excise Act that duty incidence was passed to buyers. Despite appellant's claim that duty amounts were adjusted in sale consideration, authorities found the duty was recovered from customers through invoices. The CA certificate relied upon by appellant contradicted invoice evidence. Concurrent factual findings established duty collection from buyers, making direct refund to appellant unjust enrichment, warranting credit to consumer welfare fund under Section 11B. Case-Laws Central Excise Fri, 31 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754401