https://www.taxtmi.com/caselaws?id=47741 The High Court upheld the lower authorities' decisions, dismissing the Revenue's appeal. It was found that the duty incidence was not passed on to customers, leading to the denial of the refund being credited to the Consumer Welfare Fund based on the doctrine of unjust enrichment. The High Court emphasized that this was a factual matter, not a legal question, and declined to entertain the appeal. en-us Mon, 06 Feb 2006 00:00:00 +0530 Tue, 01 Dec 2015 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47741 The High Court upheld the lower authorities' decisions, dismissing the Revenue's appeal. It was found that the duty incidence was not passed on to customers, leading to the denial of the refund being credited to the Consumer Welfare Fund based on the doctrine of unjust enrichment. The High Court emphasized that this was a factual matter, not a legal question, and declined to entertain the appeal. Case-Laws Central Excise Mon, 06 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47741