https://www.taxtmi.com/caselaws?id=755459 CESTAT Chennai allowed the appeal for refund of central excise duty on jewelry articles after duty was withdrawn retrospectively via Notification No. 23/2012. The Range Officer's report confirmed duty incidence was not passed to customers, as invoices from depot to customers showed no excise duty mention while factory-to-depot transfers were merely stock transfers. The tribunal found the lower authorities erred in applying unjust enrichment principles, noting appellant bore the duty burden without collecting from customers. The order crediting refund amount to Consumer Welfare Fund was set aside, directing refund to appellant. en-us Wed, 10 Jul 2024 00:00:00 +0530 Thu, 11 Jul 2024 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755459 CESTAT Chennai allowed the appeal for refund of central excise duty on jewelry articles after duty was withdrawn retrospectively via Notification No. 23/2012. The Range Officer's report confirmed duty incidence was not passed to customers, as invoices from depot to customers showed no excise duty mention while factory-to-depot transfers were merely stock transfers. The tribunal found the lower authorities erred in applying unjust enrichment principles, noting appellant bore the duty burden without collecting from customers. The order crediting refund amount to Consumer Welfare Fund was set aside, directing refund to appellant. Case-Laws Central Excise Wed, 10 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755459