https://www.taxtmi.com/caselaws?id=466663 Refund of excess excise duty requires the claimant to establish that the duty incidence was not passed on to buyers, failing which the amount is credited to the Consumer Welfare Fund under the statutory refund scheme. Buyer-wise ledgers were required to examine unjust enrichment, but the claimant did not produce them despite repeated opportunities and a remand direction. The absence of this evidence supported the finding that non-passing of duty had not been proved. Consequently, the claimed refund was required to be credited to the Consumer Welfare Fund rather than paid to the claimant. en-us Tue, 11 Feb 2025 00:00:00 +0530 Mon, 16 Feb 2026 20:10:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466663 Refund of excess excise duty requires the claimant to establish that the duty incidence was not passed on to buyers, failing which the amount is credited to the Consumer Welfare Fund under the statutory refund scheme. Buyer-wise ledgers were required to examine unjust enrichment, but the claimant did not produce them despite repeated opportunities and a remand direction. The absence of this evidence supported the finding that non-passing of duty had not been proved. Consequently, the claimed refund was required to be credited to the Consumer Welfare Fund rather than paid to the claimant. Case-Laws Central Excise Tue, 11 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466663