https://www.taxtmi.com/caselaws?id=43911 Excise duty refund had to be recalculated under the later Full Bench ruling on the computation provision, and the authority was required to apply that interpretation while determining the amount payable. The refund claim also had to conform to the amended refund scheme introducing unjust enrichment: refund depended on proof that the duty incidence had not been passed on, and any refundable sum was to be dealt with through the Consumer Welfare Fund mechanism rather than direct payment. The refund direction was therefore modified to operate under the amended statutory framework. en-us Mon, 20 Jan 1992 00:00:00 +0530 Mon, 21 Jun 2010 18:08:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43911 Excise duty refund had to be recalculated under the later Full Bench ruling on the computation provision, and the authority was required to apply that interpretation while determining the amount payable. The refund claim also had to conform to the amended refund scheme introducing unjust enrichment: refund depended on proof that the duty incidence had not been passed on, and any refundable sum was to be dealt with through the Consumer Welfare Fund mechanism rather than direct payment. The refund direction was therefore modified to operate under the amended statutory framework. Case-Laws Central Excise Mon, 20 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43911