https://www.taxtmi.com/caselaws?id=796645 Refund of excise duty on UF/PF resin solution depends on the factual determination of whether the duty incidence was passed on to consumers. The claimant must be given an opportunity before the competent Assistant Commissioner to establish that it did not pass on the duty burden. If the incidence was passed on, retaining the refund would amount to unjust enrichment and the amount must be credited to the Consumer Welfare Fund. The matter was remitted for fresh determination, with protection from coercive recovery pending that decision. en-us Wed, 05 Aug 2026 00:00:00 +0530 Sat, 08 Aug 2026 08:32:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796645 Refund of excise duty on UF/PF resin solution depends on the factual determination of whether the duty incidence was passed on to consumers. The claimant must be given an opportunity before the competent Assistant Commissioner to establish that it did not pass on the duty burden. If the incidence was passed on, retaining the refund would amount to unjust enrichment and the amount must be credited to the Consumer Welfare Fund. The matter was remitted for fresh determination, with protection from coercive recovery pending that decision. Case-Laws Central Excise Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796645