https://www.taxtmi.com/caselaws?id=777907 CESTAT dismissed the appeal and upheld the order denying direct refund to the appellant, ruling the amount already ordered in original proceedings be credited to the Consumer Welfare Fund. The Tribunal found the duty was paid under protest but the incidence had been passed on to buyers and Cenvat credits were availed, invoking unjust enrichment principles under s.11B/12B of the Central Excise Act. In view of statutory presumption that duty was passed to consumers and controlling Apex Court authority, the refund could not be paid to the claimant. en-us Fri, 08 Aug 2025 00:00:00 +0530 Mon, 08 Sep 2025 13:37:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777907 CESTAT dismissed the appeal and upheld the order denying direct refund to the appellant, ruling the amount already ordered in original proceedings be credited to the Consumer Welfare Fund. The Tribunal found the duty was paid under protest but the incidence had been passed on to buyers and Cenvat credits were availed, invoking unjust enrichment principles under s.11B/12B of the Central Excise Act. In view of statutory presumption that duty was passed to consumers and controlling Apex Court authority, the refund could not be paid to the claimant. Case-Laws Central Excise Fri, 08 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777907