https://www.taxtmi.com/caselaws?id=774266 CESTAT Kolkata dismissed the appeal regarding refund claims for duty paid on UF/PF resin used in captive consumption. The tribunal held that the principle of unjust enrichment applies based on SC precedents in Solar Pesticides and Jain Spinners cases. The appellant failed to establish that the duty burden was not passed on to another person. While the appellant was entitled to refund of Rs.51,33,004.71, the amount must be credited to Consumer Welfare Fund under Section 12C of Central Excise Act due to unjust enrichment provisions. The Commissioner's order confirming the demand was upheld. en-us Thu, 03 Jul 2025 00:00:00 +0530 Mon, 07 Jul 2025 08:42:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774266 CESTAT Kolkata dismissed the appeal regarding refund claims for duty paid on UF/PF resin used in captive consumption. The tribunal held that the principle of unjust enrichment applies based on SC precedents in Solar Pesticides and Jain Spinners cases. The appellant failed to establish that the duty burden was not passed on to another person. While the appellant was entitled to refund of Rs.51,33,004.71, the amount must be credited to Consumer Welfare Fund under Section 12C of Central Excise Act due to unjust enrichment provisions. The Commissioner's order confirming the demand was upheld. Case-Laws Central Excise Thu, 03 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774266